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A person whose participation in the marketing of illegal controlled substances constitutes the following level offense, shall be rebuttably presumed to be responsible in the following amounts:
(a) For a level 1 offense, 25 percent of the damages.
(b) For a level 2 offense, 50 percent of the damages.
(c) For a level 3 offense, 75 percent of the damages.
(d) For a level 4 offense, 100 percent of the damages.