2006 Code of Virginia § 58.1-1013 - Penalty for failing to affix stamps; subsequent violations of article

58.1-1013. Penalty for failing to affix stamps; subsequent violations ofarticle.

Any person who has been issued a permit to affix revenue stamps by theDepartment and fails to properly affix the required stamps to any cigarettespursuant to the provisions of this chapter shall be required to pay as partof the tax imposed hereunder, a penalty of $250, if the amount of unstampedcigarettes does not exceed 100 packs, or a penalty of $500, if the amount ofunstamped cigarettes exceeds 100 packs, to be assessed and collected by theDepartment as other taxes are collected. Where willful intent exists todefraud the Commonwealth of the tax levied under this chapter, such personshall be required to pay a penalty of $2,500. It shall be prima facieevidence of intent to defraud when the number of such unstamped cigarettesexceeds either 30 packs or 5% of the cigarettes in the place of business ofsuch person, whichever is greater. Notwithstanding the immediately precedingthreshold limits, if the number of unstamped packs exceeds 500 packs, itshall be prima facie evidence of intent to defraud.

Each pack of cigarettes not having proper stamps affixed thereto as hereinrequired shall be deemed a separate offense for purposes of the monetarypenalties imposed by this section. Any cigarettes in the place of business ofany person required by the provisions of this chapter to stamp the same shallbe prima facie evidence that they are intended for sale.

Any person who has been found guilty of violating any of the provisions ofthis article and who, after being punished by fine, penalty, assessment orimprisonment, is guilty of a second or subsequent violation of this chaptershall, upon being found guilty of such second offense, have his or its permitrevoked by the Department, and no further permit shall be issued or grantedto such person for a period of one year from the date the permit has beenrevoked.

(Code 1950, 58-757.12; 1960, c. 392, 12; 1984, c. 675; 2004, c. 1029;2006, c. 409.)