2006 Code of Virginia § 18.2-246.13 - Penalties

18.2-246.13. Penalties.

A. Except as specifically provided in 18.2-246.14, a first violation of anyprovision of this article shall be punishable by a civil penalty of no morethan $1,000. A second or subsequent violation of any provision of thisarticle shall be punishable by a civil penalty of no more than $10,000.

B. Any prospective consumer who knowingly submits a false certification undersubdivision A 1 of 18.2-246.8 shall be subject to a civil penalty of nomore than $5,000 for each such offense.

C. Any person failing to collect or remit to the Board or the Department ofTaxation any tax required in connection with a delivery sale shall beassessed, in addition to any other applicable penalty, a civil penalty of nomore than five times the retail value of the cigarettes involved.

D. Any civil penalty collected under this article shall be paid to thegeneral fund.

(2003, c. 1010; 2004, c. 995.)