Code of Virginia - Title 58.1 Taxation - Section 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 of evading 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 of cigarettes 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. Any person violating the provisions of this subsection shall be guilty of a Class 2 misdemeanor. In addition, the Department may impose a penalty, to be assessed and collected by the Department as other taxes are collected, not to exceed $500 per pack on any person for violation of this subsection. Each pack of cigarettes sold, purchased, transported or possessed shall be considered 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 of cigarettes 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. Any person violating the provisions of this subsection shall be guilty of a Class 6 felony. In addition, the Department may impose a penalty, to be assessed and 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 of cigarettes sold, purchased, transported, or possessed shall be considered a separate offense.

C. If a person who (i) has not been issued a permit to affix revenue stamps by the Department, as provided in § 58.1-1011, or (ii) is not a retail dealer who has lawfully purchased cigarettes from such permit holder has in his possession within the Commonwealth more than 30 packages of unstamped cigarettes, such possession shall be presumed to be for the purpose of evading 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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Last modified: April 16, 2009