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Per UCA 26B-7-516 , a local health department may inspect a tobacco retailer to determine whether the tobacco retailer: continues to meet the qualifications for the tobacco permit issued under UCA 26B-7 Part 5 Regulation of Smoking, Tobacco Products, and Nicotine Products

And you see these little kids out there doing it with no problem

For example, if a retailer files an original return reporting $100 and then files an additional return for the same reporting period for $50, the Department of Revenue will understand the total tax for the period to be $150

It is also possible that the observed associations are due to a common cause that was not measured in this study