SolvedVPDS195200 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Other fixed and geared regulatory penalties: Penalty rate
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
The penalty is fixed at £250 per infraction and is issued under section 9 of the Finance Act 1994.
The excise civil penalties manual (ECP) details how the penalties are to be issued.