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The de jure minimium age to purchase tobacco is 21 now in the US, so I guess anyone see to sell tobacco products to those under that age could be held responsible as well.
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They are held responsible by paying a fine to the government or losing their tobacco license, which is better than nothing, but doesn't actually fix the harm they caused already for the kid that's now hooked.
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The legal system does nothing to fix the harm done by murder to the person who's now dead, either.
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