DeltAlum- so very good points on the risk management problems.
I wanted to comment about the tax increase, though. The tax isn't going to help curb sales. Teenagers have the largest discretionary income of any demographic... meaning that out of what they make, most of it goes to fun- be it movies, video games, alcohol, etc. since they rarely have responsibilities like rent/mortgage, car payments, utility bills, etc.
I don't know how successful those programs are. I recently read that in Ohio, where there have been MAJOR anti-smoking campaigns targeting teenagers- we were one of the few states where teenage smoking was on the rise. (Unfortunately, I can't recall where I read that, though).
I think that the real solution would be to lower the drinking age and teach responsibility so alcohol isn't such a 'special' thing.. but that's in my world, i know.