2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 10 Cigarette Tax (58.1-1000 thru 58.1-1023)
58.1-1021.04:3 Unlawful importation, transportation, or possession of tobacco products.
58.1-1021.04:3. Unlawful importation, transportation, or possession of tobacco products.
It shall be unlawful for any person who is not a licensed distributor in the Commonwealth pursuant to this article to import, transport, or possess, for resale, any tobacco products in the Commonwealth, or under circumstances and conditions that indicate that tobacco products are being imported, transported, or possessed in a manner as to knowingly and intentionally evade or attempt to evade the tax imposed by this article. Such tobacco products shall be subject to seizure, forfeiture and destruction by the Department or any law-enforcement officer of the Commonwealth. All fixtures, equipment, materials and personal property used in substantial connection with the sale or possession of tobacco products involved in a knowing and intentional violation of this article shall be subject to seizure and forfeiture according to the procedures contained in Chapter 22.1 ( 19.2-386.1 et seq.) of Title 19.2, applied mutatis mutandis.
(2005, c. 71.)
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
