§ 58.1-1006. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalt...
The Department shall provide by rules and regulations forms and kinds of containers, the methods of breaking packages and methods of affixing stamps that shall be employed by persons subject to the cigarette tax, thereby making possible the enforcement of payment of the cigarette tax by inspection. Any person subject to this tax engaging in or permitting such practices as are prohibited by rules and regulations of the Department or any person who upon demand of the Department or any of its officers or agents refuses to allow full inspection of the premises or any part thereof, or in any way interferes with any agent of the Department in the performance of his duties in enforcing this chapter, shall be guilty of a Class 2 misdemeanor. Further, a stamping agent shall have such agent's stamping permit suspended and be subject to a penalty of $1,000 for each day the stamping agent engages in or permits practices that are prohibited by rules and regulations of the Department or refuses to allow full inspection of the premises or any part thereof, or in any way interferes with any agent of the Department in the performance of his duties in enforcing this chapter. Such penalty shall be assessed and collected by the Department as other taxes are collected.
(Code 1950, § 58-757.5; 1960, c. 392, § 5; 1984, c. 675; 2005, c. 28.)
Sections: Previous 58.1-1000 58.1-1001 58.1-1002 58.1-1003 58.1-1003.1 58.1-1003.2 58.1-1004 58.1-1006 58.1-1007 58.1-1008 58.1-1008.1 58.1-1009 58.1-1010 58.1-1011 58.1-1012 NextLast modified: April 3, 2009