The owner of a Midtown tourist shop is firing back at Mayor Bloomberg’s crusade against toy guns, filing papers to block a $60,000 fine from the city for selling lighters shaped like small pistols.

“We don’t have the money,” said Fred Shayes, 49, who owns US Camera & Computer Inc. near Penn Station. “I would have to take a loan out from the bank to pay that.”

Shayes filed a petition in Manhattan Supreme Court to vacate the fine. At issue is a bronze-and-silver colored 3-inch butane lighter shaped like a gun with a black handle and a red tip that was selling for $10 until investigators slapped the store with a fine and yanked it off their shelves.

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