Where do the fees go?

For the fees sent to the Fire Marshal's office pursuant to this Act, there has been established in the state treasury a separate, non-lapsing fund to be known as the Fire Safety Standard and Firefighter Protection Act Enforcement Fund which shall be administered by the Office of the State Fire Marshal (K.S.A. 31-604(g)).

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1. Who administers this act?
2. What is the process for certification?
3. How often must a manufacturer certify their product?
4. What if a manufacturer materially alters a certified cigarette?
5. Where do the fees go?
6. Do the wholesalers/retailers have any responsibilities under this Act?
7. Are there penalties for non-compliance?