2006 Code of Virginia § 58.1-1017 - Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
58.1-1017. Sale, purchase, possession, etc., of cigarettes for purpose ofevading tax; penalties.
A. It shall be unlawful for any person, except as otherwise provided by law,to sell, purchase, transport, receive or possess less than 3,000 packages ofcigarettes unless the same have been stamped in the manner required by law,for the purpose of evading the payment of the taxes on such products. Anyperson violating the provisions of this subsection shall be guilty of a Class2 misdemeanor. In addition, the Department may impose a penalty, to beassessed and collected by the Department as other taxes are collected, not toexceed $500 per pack on any person for violation of this subsection. Eachpack of cigarettes sold, purchased, transported or possessed shall beconsidered a separate offense.
B. It shall be unlawful for any person, except as otherwise provided by law,to sell, purchase, transport, receive or possess 3,000 or more packages ofcigarettes unless the same have been stamped in the manner required by law,for the purpose of evading the payment of the taxes on such products. Anyperson violating the provisions of this subsection shall be guilty of a Class6 felony. In addition, the Department may impose a penalty, to be assessedand collected by the Department as other taxes are collected, not to exceed$2,500 per pack on any person for violation of this subsection. Each pack ofcigarettes sold, purchased, transported, or possessed shall be considered aseparate offense.
C. If a person who (i) has not been issued a permit to affix revenue stampsby the Department, as provided in 58.1-1011, or (ii) is not a retail dealerwho has lawfully purchased cigarettes from such permit holder has in hispossession within the Commonwealth more than 30 packages of unstampedcigarettes, such possession shall be presumed to be for the purpose ofevading the payment of the taxes due thereon.
(Code 1950, 58-757.17; 1960, c. 392, 17; 1984, c. 675; 1992, c. 763;2004, cc. 883, 996; 2005, c. 28; 2006, c. 409.)
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