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Refills are about the same price as cigarettes, which makes sense because the company has already agreed that IQOS HeatSticks fit the American legal definition of cigarettes, and can be taxed as cigarettes

As of July 22, 2020, the sale or barter, directly or indirectly, of any cigarettes, tobacco products, tobacco-related objects, alternative nicotine products, or vapor products to anyone under the age of 21 years is illegal in Georgia

I primed my YTB last year and I agree with Bob

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance