Any person, whose participation in the marketing of illegal controlled substances constitutes the following level of offense, shall be subject to a rebuttable presumption of responsibility in the following amounts:
(1) For a level one offense, twenty-five percent of the damages.
(2) For a level two offense, fifty percent of the damages.
(3) For a level three offense, seventy-five percent of the damages.
(4) For a level four offense, one hundred percent of the damages.