§ 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article
Any person who has been issued a permit to affix revenue stamps by the Department and fails to properly affix the required stamps to any cigarettes pursuant to the provisions of this chapter shall be required to pay as part of the tax imposed hereunder, a penalty of $250, if the amount of unstamped cigarettes does not exceed 100 packs, or a penalty of $500, if the amount of unstamped cigarettes exceeds 100 packs, to be assessed and collected by the Department as other taxes are collected. Where willful intent exists to defraud the Commonwealth of the tax levied under this chapter, such person shall be required to pay a penalty of $2,500. It shall be prima facie evidence of intent to defraud when the number of such unstamped cigarettes exceeds either 30 packs or 5% of the cigarettes in the place of business of such person, whichever is greater. Notwithstanding the immediately preceding threshold limits, if the number of unstamped packs exceeds 500 packs, it shall be prima facie evidence of intent to defraud.
Each pack of cigarettes not having proper stamps affixed thereto as herein required shall be deemed a separate offense for purposes of the monetary penalties imposed by this section. Any cigarettes in the place of business of any person required by the provisions of this chapter to stamp the same shall be prima facie evidence that they are intended for sale.
Any person who has been found guilty of violating any of the provisions of this article and who, after being punished by fine, penalty, assessment or imprisonment, is guilty of a second or subsequent violation of this chapter shall, upon being found guilty of such second offense, have his or its permit revoked by the Department, and no further permit shall be issued or granted to such person for a period of one year from the date the permit has been revoked.
(Code 1950, § 58-757.12; 1960, c. 392, § 12; 1984, c. 675; 2004, c. 1029; 2006, c. 409.)
Sections: Previous 58.1-1007 58.1-1008 58.1-1008.1 58.1-1009 58.1-1010 58.1-1011 58.1-1012 58.1-1013 58.1-1014 58.1-1015 58.1-1016 58.1-1017 58.1-1018 58.1-1019 58.1-1020 NextLast modified: April 3, 2009