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The bill also establishes a tiered penalty system for any enterprise that sells an alternative nicotine product to anyone under 21, starting with a fine of at least $500 and a court-approved tobacco-retailer educational course and up to a $10,000 fine and a one-year license suspension after a fourth subsequent violation

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[5] Georgia does not levy any additional tax on e-cigarettes used for vaping, beyond the standard 4 percent state sales tax applied to purchases of most consumer goods

Singer Madonna is shown smoking a Vogue brand cigarette in the video for her 1990 single Vogue