§ 44-20-35 Penalties for violations as to unstamped cigarettes. – Any person who violates any provision of §§ 44-20-33 and 44-20-34 shall be fined one thousand dollars ($1,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, for the first offense, and for each subsequent offense, shall be fined one thousand dollars ($1,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or be imprisoned not more than three (3) years, or be both fined and imprisoned.