{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/4.1-332.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/4.1-332.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/4.1-332.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/4.1-332.html"}],"law_id":72772,"edition_id":1,"section_id":72772,"structure_id":15452,"section_number":"4.1-332","catch_line":"Nonpayment of excise tax on beer, wine coolers, and wine; additional penalties","history":"1988, c. 261, \u00a7\u00a7 4-139, 4-140; 1993, c. 866; 2018, cc. 405, 406.","full_text":"A\n\nNo person shall sell (i) beer or wine coolers to retailers or consumers without paying the excise tax imposed by § 4.1-236 or (ii) wine to retailers or consumers without paying the excise tax imposed by subsection A of § 4.1-234. No retailer shall purchase, receive, transport, store or sell any beer, wine coolers, or wine on which such retailer has reason to know such tax has not been paid and may not be paid.\n\t\t\tAny person convicted of a violation of this subsection shall be guilty of a Class 1 misdemeanor.B\n\nIn addition to subsection A, on each manufacturer, bottler or wholesaler who fails to make any return and pay the full amount of the tax required by § 4.1-236 or subsection A of § 4.1-234, as applicable, there shall be imposed a civil penalty to be added to the tax in the amount of five percent of the proper tax due if the failure is for not more than thirty days, with an additional five percent for each additional thirty days, or fraction thereof, during which the failure continues. Such civil penalty shall not exceed twenty-five percent in the aggregate. In the case of a false or fraudulent return, where willful intent exists to defraud the Commonwealth of any excise tax due on beer, wine coolers, or wine, a civil penalty of fifty percent of the amount of the proper tax due shall be assessed. All penalties and interest shall be payable to the Board and if not so paid shall be collectible in the same manner as if they were a part of the tax imposed.C\n\nAfter reasonable notice to the manufacturer, bottler, wholesaler or retailer, the Board may suspend or revoke the license of the manufacturer, bottler, wholesaler or retailer who has failed to make any return or to pay the full amount of the excise tax.","order_by":null,"text":{"0":{"id":262120,"text":"No person shall sell (i) beer or wine coolers to retailers or consumers without paying the excise tax imposed by § 4.1-236 or (ii) wine to retailers or consumers without paying the excise tax imposed by subsection A of § 4.1-234. No retailer shall purchase, receive, transport, store or sell any beer, wine coolers, or wine on which such retailer has reason to know such tax has not been paid and may not be paid.\n\t\t\tAny person convicted of a violation of this subsection shall be guilty of a Class 1 misdemeanor.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":262121,"text":"In addition to subsection A, on each manufacturer, bottler or wholesaler who fails to make any return and pay the full amount of the tax required by § 4.1-236 or subsection A of § 4.1-234, as applicable, there shall be imposed a civil penalty to be added to the tax in the amount of five percent of the proper tax due if the failure is for not more than thirty days, with an additional five percent for each additional thirty days, or fraction thereof, during which the failure continues. Such civil penalty shall not exceed twenty-five percent in the aggregate. In the case of a false or fraudulent return, where willful intent exists to defraud the Commonwealth of any excise tax due on beer, wine coolers, or wine, a civil penalty of fifty percent of the amount of the proper tax due shall be assessed. All penalties and interest shall be payable to the Board and if not so paid shall be collectible in the same manner as if they were a part of the tax imposed.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":262122,"text":"After reasonable notice to the manufacturer, bottler, wholesaler or retailer, the Board may suspend or revoke the license of the manufacturer, bottler, wholesaler or retailer who has failed to make any return or to pay the full amount of the excise tax.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":15452,"edition_id":1,"name":"Prohibited Practices by Licensees","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":14559,"metadata":{},"date_created":"2026-06-26 03:55:07","date_modified":"2026-06-26 03:55:07","permalink":{"id":219139,"object_type":"structure","relational_id":15452,"identifier":"2","token":"4.1\/I\/3\/2","url":"\/4.1\/I\/3\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14559,"edition_id":1,"name":"Prohibited Practices; Penalties; Procedural Matters","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":13130,"metadata":{},"date_created":"2026-06-26 03:48:40","date_modified":"2026-06-26 03:48:40","permalink":{"id":219023,"object_type":"structure","relational_id":14559,"identifier":"3","token":"4.1\/I\/3","url":"\/4.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13130,"edition_id":1,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":13129,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218571,"object_type":"structure","relational_id":13130,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13129,"edition_id":1,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:19","date_modified":"2026-06-26 03:44:19","permalink":{"id":218569,"object_type":"structure","relational_id":13129,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":72057,"structure_id":15452,"section_number":"4.1-324","catch_line":"Illegal sale or keeping of alcoholic beverages by licensees; penalty","url":"\/4.1-324\/","token":"4.1\/I\/3\/2\/4.1-324","metadata":false},{"id":61106,"structure_id":15452,"section_number":"4.1-325","catch_line":"Prohibited acts by mixed beverage licensees; penalty","url":"\/4.1-325\/","token":"4.1\/I\/3\/2\/4.1-325","metadata":false},{"id":77984,"structure_id":15452,"section_number":"4.1-325.01","catch_line":"Combined licenses for same premises","url":"\/4.1-325.01\/","token":"4.1\/I\/3\/2\/4.1-325.01","metadata":false},{"id":58854,"structure_id":15452,"section_number":"4.1-325.1","catch_line":"Falsifying application; penalty","url":"\/4.1-325.1\/","token":"4.1\/I\/3\/2\/4.1-325.1","metadata":false},{"id":79256,"structure_id":15452,"section_number":"4.1-325.2","catch_line":"Prohibited acts by employees of wine or beer licensees; penalty","url":"\/4.1-325.2\/","token":"4.1\/I\/3\/2\/4.1-325.2","metadata":false},{"id":63921,"structure_id":15452,"section_number":"4.1-326","catch_line":"Sale of; purchase for resale; wine or beer from a person without a license; penalty","url":"\/4.1-326\/","token":"4.1\/I\/3\/2\/4.1-326","metadata":false},{"id":69844,"structure_id":15452,"section_number":"4.1-327","catch_line":"Prohibiting transfer of wine or beer by licensees; penalty","url":"\/4.1-327\/","token":"4.1\/I\/3\/2\/4.1-327","metadata":false},{"id":79757,"structure_id":15452,"section_number":"4.1-328","catch_line":"Prohibited trade practices; penalty","url":"\/4.1-328\/","token":"4.1\/I\/3\/2\/4.1-328","metadata":false},{"id":82852,"structure_id":15452,"section_number":"4.1-329","catch_line":"Illegal advertising materials; penalty","url":"\/4.1-329\/","token":"4.1\/I\/3\/2\/4.1-329","metadata":false},{"id":81576,"structure_id":15452,"section_number":"4.1-330","catch_line":"Solicitation by persons interested in manufacture, etc., of alcoholic beverages; penalty","url":"\/4.1-330\/","token":"4.1\/I\/3\/2\/4.1-330","metadata":false},{"id":77633,"structure_id":15452,"section_number":"4.1-331","catch_line":"Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty","url":"\/4.1-331\/","token":"4.1\/I\/3\/2\/4.1-331","metadata":false},{"id":72772,"structure_id":15452,"section_number":"4.1-332","catch_line":"Nonpayment of excise tax on beer, wine coolers, and wine; additional penalties","url":"\/4.1-332\/","token":"4.1\/I\/3\/2\/4.1-332","metadata":false}],"previous_section":{"id":77633,"structure_id":15452,"section_number":"4.1-331","catch_line":"Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty","url":"\/4.1-331\/","token":"4.1\/I\/3\/2\/4.1-331","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-332\/","history_text":"

This law was first created in 1988. The record of its establishment is cataloged in chapter 261 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1988 \u201cActs\u201d aren\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1993, chapter 866; in 2018, chapters 405<\/a> and 406<\/a>.<\/p>","references":false,"refers_to":[{"id":80942,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; exceptions","order_by":null,"url":"\/4.1-234\/"},{"id":69421,"section_number":"4.1-236","catch_line":"Excise tax on beer and wine coolers; payment of tax; exceptions","order_by":null,"url":"\/4.1-236\/"}],"permalink":{"id":219185,"object_type":"law","relational_id":72772,"identifier":"4.1-332","token":"4.1\/I\/3\/2\/4.1-332","url":"\/4.1-332\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/4.1-332\/","token":"4.1\/I\/3\/2\/4.1-332","dublin_core":{"Title":"Nonpayment of excise tax on beer, wine coolers, and wine; additional penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-332","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> No person shall sell<\/span> (i) beer<\/span> or wine coolers<\/span> to retailers or consumers without paying the excise tax imposed by § 4.1-236<\/a> or (ii) wine to retailers or consumers without paying the excise tax imposed by subsection A of § 4.1-234<\/a>. No retailer shall purchase, receive, transport, store or sell<\/span> any beer<\/span>, wine coolers<\/span>, or wine on which such retailer has reason to know such tax has not been paid and may not be paid.\n\t\t\tAny person convicted of a violation of this subsection shall be guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to subsection A, on each manufacturer, bottler or wholesaler who fails to make any return and pay the full amount of the tax required by § 4.1-236<\/a> or subsection A of § 4.1-234<\/a>, as applicable, there shall be imposed a civil penalty<\/span> to be added to the tax in the amount of five percent of the proper tax due if the failure is for not more than thirty days, with an additional five percent for each additional thirty days, or fraction thereof, during which the failure continues. Such civil penalty<\/span> shall not exceed twenty-five percent in the aggregate. In the case of a false or fraudulent return, where willful intent<\/span> exists to defraud the Commonwealth of any excise tax due on beer<\/span>, wine coolers<\/span>, or wine, a civil penalty<\/span> of fifty percent of the amount of the proper tax due shall be assessed. All penalties and interest shall be payable to the Board<\/span> and if not so paid shall be collectible in the same manner as if they were a part of the tax imposed. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> After reasonable notice to the manufacturer, bottler, wholesaler or retailer, the Board<\/span> may suspend or revoke the license of the manufacturer, bottler, wholesaler or retailer who has failed to make any return or to pay the full amount of the excise tax. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nNONPAYMENT OF EXCISE TAX ON BEER, WINE COOLERS, AND WINE; ADDITIONAL PENALTIES\n(\u00a7 4.1-332)\n\nA. No person shall sell (i) beer or wine coolers to retailers or consumers\nwithout paying the excise tax imposed by § 4.1-236 or (ii) wine to\nretailers or consumers without paying the excise tax imposed by subsection A of\n§ 4.1-234. No retailer shall purchase, receive, transport, store or sell\nany beer, wine coolers, or wine on which such retailer has reason to know such\ntax has not been paid and may not be paid.\n\t\t\tAny person convicted of a violation of this subsection shall be guilty of a\nClass 1 misdemeanor.\n\nB. In addition to subsection A, on each manufacturer, bottler or wholesaler who\nfails to make any return and pay the full amount of the tax required by §\n4.1-236 or subsection A of § 4.1-234, as applicable, there shall be imposed\na civil penalty to be added to the tax in the amount of five percent of the\nproper tax due if the failure is for not more than thirty days, with an\nadditional five percent for each additional thirty days, or fraction thereof,\nduring which the failure continues. Such civil penalty shall not exceed\ntwenty-five percent in the aggregate. In the case of a false or fraudulent\nreturn, where willful intent exists to defraud the Commonwealth of any excise\ntax due on beer, wine coolers, or wine, a civil penalty of fifty percent of the\namount of the proper tax due shall be assessed. All penalties and interest shall\nbe payable to the Board and if not so paid shall be collectible in the same\nmanner as if they were a part of the tax imposed.\n\nC. After reasonable notice to the manufacturer, bottler, wholesaler or retailer,\nthe Board may suspend or revoke the license of the manufacturer, bottler,\nwholesaler or retailer who has failed to make any return or to pay the full\namount of the excise tax.\n\nHISTORY: 1988, c. 261, \u00a7\u00a7 4-139, 4-140; 1993, c. 866; 2018, cc. 405, 406.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}