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But one Lexington business owner says cigarettes that are already in his stock are also subject to that tax, so come next month he'll have to pay money to bring his stock in line with the current tax

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In determining the penalty to be imposed when a retailers employee violates the law, a mitigating circumstance is the employees completion of an approved training program, approved by the state Secretary of Revenue, in avoiding sale, furnishing or distributing Restricted Products to minors