CA SB1230

Authorizes the California Department of Tax and Fee Administration to seize flavored tobacco products and tobacco product flavor enhancers found in violation of state law, with seized products deemed forfeited and required to be destroyed.

Increases civil penalties for selling tobacco products to persons under 21 years of age: first violation $1,000-$1,500, second violation $2,000-$3,000, third violation $5,000-$10,000, fourth violation $10,000-$20,000, and fifth or more violations at least $20,000.

Repeals the exception allowing sales of tobacco products to active duty military personnel aged 18-20, bringing California law into conformity with federal restrictions on tobacco sales to persons under 21.

Requires destruction of any flavored tobacco products and tobacco product flavor enhancers forfeited to the state under the Cigarette and Tobacco Products Licensing Act of 2003.

Makes findings that flavored tobacco products pose health risks to youth, noting 2.8 million youth currently use tobacco and 90 percent of youth e-cigarette users employ flavored products, and documents increased illegal imports of flavored products.