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121.07 PERSONS UNDER LEGAL AGE.
No person shall sell, give or otherwise supply any tobacco, tobacco products or cigarettes to any person under eighteen (18) years of age. The provision of this section includes prohibiting a minor from purchasing cigarettes or tobacco products from a vending machine. If a retailer or employee of a retailer violates the provisions of this section, the Council shall, after written notice and hearing, and in addition to the other penalties fixed for such violation, assess the following:
1.   Sales Clerks. A sales clerk that sells cigarettes or tobacco products to an underage person will be charged with a simple misdemeanor and will face the following penalties:
   A.   1st violation = $100 fine
   B.   2nd violation = $250 fine
   C.   3rd and subsequent violations = $500 fine
A sales clerk may seize a false or altered driver’s license or non-operator’s identification card, turn it over to law enforcement officials within 24 hours, and must issue a receipt to the license’s owner.
2.   Retailers. A retailer that sells cigarettes or tobacco products to an underage person will face the following civil penalties:
   A.   1st violation = $300 civil penalty
   B.   2nd violation (within 2 years) = $1,500 fine or 30-day suspension
   C.   3rd violation (within 3 years) = $1,500 fine and 30-day suspension
   D.   4th violation (within 3 years) = $1,500 fine and 60-day suspension
   E.   5th violation (within 4 years) = revocation
The City Clerk shall give ten (10) days’ written notice to the retailer by mailing a copy of the notice to the place of business as it appears on the application for a permit. The notice shall state the reason for the contemplated action and the time and place at which the retailer may appear and be heard.
(Code of Iowa, Sec. 453A.2, 453A.22 and 453A.36[6])