To BOTH of you at the same time.

You BOTH get Civil Demands. You and your friend. Because one is the tag-switcher and one is the accessory.

I don't know for sure it is 10X the original retail price there. States have their own laws with a minimum and maximum amount.

Pay it. Immediately.

If you don't, the amount goes up, you can be sued in Civil Court, and remember....the store does have 1-2 years (depending on state) to file CRIMINAL charges.

You're being let off easy, so don't blow it.