{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1013.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1013.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1013.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1013.html"}],"law_id":69266,"edition_id":1,"section_id":69266,"structure_id":13519,"section_number":"58.1-1013","catch_line":"Penalty for failing to affix stamps; subsequent violations of article","history":"Code 1950, \u00a7 58-757.12; 1960, c. 392, \u00a7 12; 1984, c. 675; 2004, c. 1029; 2006, c. 409; 2010, cc. 35, 471.","full_text":"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 civil penalty, to be assessed and collected by the Department as other taxes are collected, of (i) $2.50 per pack, up to $500, for the first violation by a legal entity within a 36-month period; (ii) $5.00 per pack, up to $1,000, for the second violation by the legal entity within a 36-month period; and (iii) $10 per pack, up to $50,000, for the third and any subsequent violation by the legal entity within a 36-month period. Where willful intent exists to defraud the Commonwealth of the tax levied under this chapter, such person shall be required to pay a civil penalty of $25 per pack, up to $250,000. It shall be prima facie evidence of intent to defraud when the number of such unstamped cigarettes exceeds either 30 packs or five percent 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.\n\t\tAny 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.\n\t\tNo civil penalty shall be imposed under this section for any unstamped cigarettes if a civil penalty under \u00a7 58.1-1017 has been paid for such unstamped cigarettes.","order_by":null,"text":{"0":{"id":250617,"text":"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 civil penalty, to be assessed and collected by the Department as other taxes are collected, of (i) $2.50 per pack, up to $500, for the first violation by a legal entity within a 36-month period; (ii) $5.00 per pack, up to $1,000, for the second violation by the legal entity within a 36-month period; and (iii) $10 per pack, up to $50,000, for the third and any subsequent violation by the legal entity within a 36-month period. Where willful intent exists to defraud the Commonwealth of the tax levied under this chapter, such person shall be required to pay a civil penalty of $25 per pack, up to $250,000. It shall be prima facie evidence of intent to defraud when the number of such unstamped cigarettes exceeds either 30 packs or five percent 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.\n\t\tAny 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.\n\t\tNo civil penalty shall be imposed under this section for any unstamped cigarettes if a civil penalty under \u00a7 58.1-1017 has been paid for such unstamped cigarettes.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13519,"edition_id":1,"name":"Excise Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252141,"object_type":"structure","relational_id":13519,"identifier":"1","token":"58.1\/I\/10\/1","url":"\/58.1\/I\/10\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13518,"edition_id":1,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252139,"object_type":"structure","relational_id":13518,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77273,"structure_id":13519,"section_number":"58.1-1000","catch_line":"Definitions","url":"\/58.1-1000\/","token":"58.1\/I\/10\/1\/58.1-1000","metadata":false},{"id":66865,"structure_id":13519,"section_number":"58.1-1001","catch_line":"Tax levied; rate","url":"\/58.1-1001\/","token":"58.1\/I\/10\/1\/58.1-1001","metadata":false},{"id":59151,"structure_id":13519,"section_number":"58.1-1002","catch_line":"Exemptions","url":"\/58.1-1002\/","token":"58.1\/I\/10\/1\/58.1-1002","metadata":false},{"id":87038,"structure_id":13519,"section_number":"58.1-1003","catch_line":"How paid; affixing of stamps; records of stamping agents; civil penalties","url":"\/58.1-1003\/","token":"58.1\/I\/10\/1\/58.1-1003","metadata":false},{"id":59885,"structure_id":13519,"section_number":"58.1-1003.1","catch_line":"Bad debt; deduction; definition","url":"\/58.1-1003.1\/","token":"58.1\/I\/10\/1\/58.1-1003.1","metadata":false},{"id":81469,"structure_id":13519,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","url":"\/58.1-1003.2\/","token":"58.1\/I\/10\/1\/58.1-1003.2","metadata":false},{"id":54770,"structure_id":13519,"section_number":"58.1-1003.3","catch_line":"Roll-your-own cigarette machines","url":"\/58.1-1003.3\/","token":"58.1\/I\/10\/1\/58.1-1003.3","metadata":false},{"id":80220,"structure_id":13519,"section_number":"58.1-1004","catch_line":"Repealed","url":"\/58.1-1004\/","token":"58.1\/I\/10\/1\/58.1-1004","metadata":false},{"id":72178,"structure_id":13519,"section_number":"58.1-1006","catch_line":"Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article","url":"\/58.1-1006\/","token":"58.1\/I\/10\/1\/58.1-1006","metadata":false},{"id":79368,"structure_id":13519,"section_number":"58.1-1007","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1007\/","token":"58.1\/I\/10\/1\/58.1-1007","metadata":false},{"id":79929,"structure_id":13519,"section_number":"58.1-1008","catch_line":"Monthly reports of stamping agents; penalty","url":"\/58.1-1008\/","token":"58.1\/I\/10\/1\/58.1-1008","metadata":false},{"id":69294,"structure_id":13519,"section_number":"58.1-1008.1","catch_line":"Monthly reports of tobacco product manufacturers","url":"\/58.1-1008.1\/","token":"58.1\/I\/10\/1\/58.1-1008.1","metadata":false},{"id":73457,"structure_id":13519,"section_number":"58.1-1008.2","catch_line":"Materially false statements in reports","url":"\/58.1-1008.2\/","token":"58.1\/I\/10\/1\/58.1-1008.2","metadata":false},{"id":85003,"structure_id":13519,"section_number":"58.1-1009","catch_line":"Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty","url":"\/58.1-1009\/","token":"58.1\/I\/10\/1\/58.1-1009","metadata":false},{"id":74606,"structure_id":13519,"section_number":"58.1-1010","catch_line":"Sale of unstamped cigarettes by wholesale dealers; penalty","url":"\/58.1-1010\/","token":"58.1\/I\/10\/1\/58.1-1010","metadata":false},{"id":71635,"structure_id":13519,"section_number":"58.1-1011","catch_line":"Qualification for permit to affix Virginia revenue stamps; penalty","url":"\/58.1-1011\/","token":"58.1\/I\/10\/1\/58.1-1011","metadata":false},{"id":65159,"structure_id":13519,"section_number":"58.1-1012","catch_line":"Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes","url":"\/58.1-1012\/","token":"58.1\/I\/10\/1\/58.1-1012","metadata":false},{"id":69266,"structure_id":13519,"section_number":"58.1-1013","catch_line":"Penalty for failing to affix stamps; subsequent violations of article","url":"\/58.1-1013\/","token":"58.1\/I\/10\/1\/58.1-1013","metadata":false},{"id":84078,"structure_id":13519,"section_number":"58.1-1014","catch_line":"Repealed","url":"\/58.1-1014\/","token":"58.1\/I\/10\/1\/58.1-1014","metadata":false},{"id":75931,"structure_id":13519,"section_number":"58.1-1015","catch_line":"Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties","url":"\/58.1-1015\/","token":"58.1\/I\/10\/1\/58.1-1015","metadata":false},{"id":54487,"structure_id":13519,"section_number":"58.1-1016","catch_line":"Administration and enforcement of tax","url":"\/58.1-1016\/","token":"58.1\/I\/10\/1\/58.1-1016","metadata":false},{"id":61506,"structure_id":13519,"section_number":"58.1-1017","catch_line":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","url":"\/58.1-1017\/","token":"58.1\/I\/10\/1\/58.1-1017","metadata":false},{"id":83402,"structure_id":13519,"section_number":"58.1-1017.1","catch_line":"Possession with intent to distribute tax-paid, contraband cigarettes; penalties","url":"\/58.1-1017.1\/","token":"58.1\/I\/10\/1\/58.1-1017.1","metadata":false},{"id":55198,"structure_id":13519,"section_number":"58.1-1017.2","catch_line":"Sealed pack labeled as cigarettes; prima facie evidence of cigarettes","url":"\/58.1-1017.2\/","token":"58.1\/I\/10\/1\/58.1-1017.2","metadata":false},{"id":66807,"structure_id":13519,"section_number":"58.1-1017.3","catch_line":"Fraudulent purchase of cigarettes; penalties","url":"\/58.1-1017.3\/","token":"58.1\/I\/10\/1\/58.1-1017.3","metadata":false},{"id":82681,"structure_id":13519,"section_number":"58.1-1017.4","catch_line":"Documents to be provided at purchase","url":"\/58.1-1017.4\/","token":"58.1\/I\/10\/1\/58.1-1017.4","metadata":false}],"previous_section":{"id":65159,"structure_id":13519,"section_number":"58.1-1012","catch_line":"Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes","url":"\/58.1-1012\/","token":"58.1\/I\/10\/1\/58.1-1012","metadata":false},"next_section":{"id":84078,"structure_id":13519,"section_number":"58.1-1014","catch_line":"Repealed","url":"\/58.1-1014\/","token":"58.1\/I\/10\/1\/58.1-1014","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1013\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1960, chapter 392; in 1984, chapter 675; in 2004, chapter 1029<\/a>; in 2006, chapter 409<\/a>; in 2010, chapters 35<\/a> and 471<\/a>.<\/p>","references":[{"id":79929,"section_number":"58.1-1008","catch_line":"Monthly reports of stamping agents; penalty","order_by":null,"url":"\/58.1-1008\/"},{"id":61506,"section_number":"58.1-1017","catch_line":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","order_by":null,"url":"\/58.1-1017\/"}],"refers_to":[{"id":61506,"section_number":"58.1-1017","catch_line":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","order_by":null,"url":"\/58.1-1017\/"}],"permalink":{"id":252211,"object_type":"law","relational_id":69266,"identifier":"58.1-1013","token":"58.1\/I\/10\/1\/58.1-1013","url":"\/58.1-1013\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1013\/","token":"58.1\/I\/10\/1\/58.1-1013","dublin_core":{"Title":"Penalty for failing to affix stamps; subsequent violations of article","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1013","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person who has been issued a permit to affix revenue stamps<\/span> by the Department<\/span> and fails to properly affix the required stamps<\/span> to any cigarettes<\/span> pursuant to the provisions of this chapter shall be required to pay as part of the tax imposed hereunder, a civil penalty<\/span>, to be assessed and collected by the Department<\/span> as other taxes are collected, of (i) $2.50 per pack<\/span>, up to $500, for the first violation by a legal entity within a 36-month period; (ii) $5.00 per pack<\/span>, up to $1,000, for the second violation by the legal entity within a 36-month period; and (iii) $10 per pack<\/span>, up to $50,000, for the third and any subsequent violation by the legal entity within a 36-month period. Where willful intent<\/span> exists to defraud the Commonwealth of the tax levied under this chapter, such person shall be required to pay a civil penalty<\/span> of $25 per pack<\/span>, up to $250,000. It shall be prima facie evidence<\/span> of intent<\/span> to defraud when the number of such unstamped cigarettes<\/span> exceeds either 30 packs<\/span> or five percent of the cigarettes<\/span> in the place of business of such person, whichever is greater. Notwithstanding the immediately preceding threshold limits, if the number of unstamped packs<\/span> exceeds 500 packs<\/span>, it shall be prima facie evidence<\/span> of intent<\/span> to defraud.\n\t\tAny cigarettes<\/span> in the place of business of any person required by the provisions of this chapter to stamp the same shall be prima facie evidence<\/span> that they are intended for sale.\n\t\tNo civil penalty<\/span> shall be imposed under this section for any unstamped cigarettes<\/span> if a civil penalty<\/span> under \u00a7 58.1-1017<\/a> has been paid for such unstamped cigarettes<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPENALTY FOR FAILING TO AFFIX STAMPS; SUBSEQUENT VIOLATIONS OF ARTICLE (\u00a7\n58.1-1013)\n\nAny person who has been issued a permit to affix revenue stamps by the\nDepartment and fails to properly affix the required stamps to any cigarettes\npursuant to the provisions of this chapter shall be required to pay as part of\nthe tax imposed hereunder, a civil penalty, to be assessed and collected by the\nDepartment as other taxes are collected, of (i) $2.50 per pack, up to $500, for\nthe first violation by a legal entity within a 36-month period; (ii) $5.00 per\npack, up to $1,000, for the second violation by the legal entity within a\n36-month period; and (iii) $10 per pack, up to $50,000, for the third and any\nsubsequent violation by the legal entity within a 36-month period. Where willful\nintent exists to defraud the Commonwealth of the tax levied under this chapter,\nsuch person shall be required to pay a civil penalty of $25 per pack, up to\n$250,000. It shall be prima facie evidence of intent to defraud when the number\nof such unstamped cigarettes exceeds either 30 packs or five percent of the\ncigarettes in the place of business of such person, whichever is greater.\nNotwithstanding the immediately preceding threshold limits, if the number of\nunstamped packs exceeds 500 packs, it shall be prima facie evidence of intent to\ndefraud.\n\t\tAny cigarettes in the place of business of any person required by the\nprovisions of this chapter to stamp the same shall be prima facie evidence that\nthey are intended for sale.\n\t\tNo civil penalty shall be imposed under this section for any unstamped\ncigarettes if a civil penalty under \u00a7 58.1-1017 has been paid for such\nunstamped cigarettes.\n\nHISTORY: Code 1950, \u00a7 58-757.12; 1960, c. 392, \u00a7 12; 1984, c. 675; 2004, c.\n1029; 2006, c. 409; 2010, cc. 35, 471.","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}}