§ 18.2-246.13. Penalties
A. Except as specifically provided in § 18.2-246.14, a first violation of any provision of this article shall be punishable by a civil penalty of no more than $1,000. A second or subsequent violation of any provision of this article shall be punishable by a civil penalty of no more than $10,000.
B. Any prospective consumer who knowingly submits a false certification under subdivision A 1 of § 18.2-246.8 shall be subject to a civil penalty of no more than $5,000 for each such offense.
C. Any person failing to collect or remit to the Board or the Department of Taxation any tax required in connection with a delivery sale shall be assessed, in addition to any other applicable penalty, a civil penalty of no more than five times the retail value of the cigarettes involved.
D. Any civil penalty collected under this article shall be paid to the general fund.
(2003, c. 1010; 2004, c. 995.)
Sections: Previous 18.2-246.1 18.2-246.2 18.2-246.3 18.2-246.4 18.2-246.5 18.2-246.6 18.2-246.7 18.2-246.8 18.2-246.9 18.2-246.10 18.2-246.11 18.2-246.12 18.2-246.13 18.2-246.14 18.2-246.15 NextLast modified: April 16, 2009