§ 58.1-1021.04:3. Unlawful importation, transportation, or possession of tobacco products.
It shall be unlawful for any person who is not a licensed distributor in the Commonwealth pursuant to this article to import, transport, or possess, for resale, any tobacco products in the Commonwealth, or under circumstances and conditions that indicate that tobacco products are being imported, transported, or possessed in a manner as to knowingly and intentionally evade or attempt to evade the tax imposed by this article. Such tobacco products shall be subject to seizure, forfeiture and destruction by the Department or any law-enforcement officer of the Commonwealth. All fixtures, equipment, materials and personal property used in substantial connection with the sale or possession of tobacco products involved in a knowing and intentional violation of this article shall be subject to seizure and forfeiture according to the procedures contained in Chapter 22.1 (§ 19.2-386.1 et seq.) of Title 19.2, applied mutatis mutandis.
(2005, c. 71.)
Sections: Previous 58.1-1019 58.1-1020 58.1-1021 58.1-1021.01 58.1-1021.02 58.1-1021.03 58.1-1021.04 58.1-1021.04:1 58.1-1021.04:2 58.1-1021.04:3 58.1-1021.04:4 58.1-1021.04:5 58.1-1021.05 58.1-1022 58.1-1023 NextLast modified: April 16, 2009