Any person whose participation in the marketing of illegal controlled substances constitutes any of the following levels 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; or
(4) for a level four offense, one hundred percent of the damages.