{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1015.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1015.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1015.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1015.html"}],"law_id":75931,"edition_id":1,"section_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","history":"Code 1950, \u00a7 58-757.14; 1960, c. 392, \u00a7 14; 1984, c. 675; 2003, c. 1010.","full_text":"A\n\nWhoever removes or otherwise prepares any Virginia revenue stamp with intent to use, or cause the same to be used, after it has already been used, or buys, sells, offers for sale, or gives away any such washed or removed or restored stamps to any person for using or who used the same, or has in his possession any washed or restored or removed or altered stamp that has been removed from the article to which it has been previously affixed, or whoever for the purpose of indicating the payment of any tax hereunder reuses any stamp which has heretofore been used for the purpose of paying any tax provided in this article, or whoever manufactures, buys, sells, offers for sale, or has in his possession any reproduction or counterfeit of the Virginia revenue stamps provided for in this article, or whoever sells any Virginia revenue stamps not affixed to taxable cigarettes shall be subject to the penalty provided for in this section.B\n\nIt shall be unlawful to sell or possess cigarettes that are affixed with a reproduction or counterfeit of Virginia revenue stamps. Such cigarettes and stamps 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 cigarettes that are affixed with a reproduction or counterfeit of Virginia revenue stamps 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.C\n\nAny person who knowingly violates subsection A with a total quantity of less than 40 revenue stamps shall be punished by a civil penalty of no more than $1,000. Any person who knowingly violates subsection B shall, for a second or subsequent offense involving a total quantity of less than 40 revenue stamps, be punished by a civil penalty of no more than $5,000 and, if applicable, the revocation by the Department of Taxation of his wholesale dealer license.D\n\nAny person who knowingly violates subsection B with a total quantity of 40 or more revenue stamps shall be punished by a civil penalty of no more than $2,000. Any person who knowingly violates subsection B shall, for a second or subsequent offense involving a total quantity of 40 or more revenue stamps, be punished by a civil penalty of no more than $50,000 and, if applicable, the revocation by the Department of Taxation of his wholesale dealer license.\n\t\t\tThe Attorney General is authorized to enforce the provisions of this section.","order_by":null,"text":{"0":{"id":272608,"text":"Whoever removes or otherwise prepares any Virginia revenue stamp with intent to use, or cause the same to be used, after it has already been used, or buys, sells, offers for sale, or gives away any such washed or removed or restored stamps to any person for using or who used the same, or has in his possession any washed or restored or removed or altered stamp that has been removed from the article to which it has been previously affixed, or whoever for the purpose of indicating the payment of any tax hereunder reuses any stamp which has heretofore been used for the purpose of paying any tax provided in this article, or whoever manufactures, buys, sells, offers for sale, or has in his possession any reproduction or counterfeit of the Virginia revenue stamps provided for in this article, or whoever sells any Virginia revenue stamps not affixed to taxable cigarettes shall be subject to the penalty provided for in this section.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":272609,"text":"It shall be unlawful to sell or possess cigarettes that are affixed with a reproduction or counterfeit of Virginia revenue stamps. Such cigarettes and stamps 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 cigarettes that are affixed with a reproduction or counterfeit of Virginia revenue stamps 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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":272610,"text":"Any person who knowingly violates subsection A with a total quantity of less than 40 revenue stamps shall be punished by a civil penalty of no more than $1,000. Any person who knowingly violates subsection B shall, for a second or subsequent offense involving a total quantity of less than 40 revenue stamps, be punished by a civil penalty of no more than $5,000 and, if applicable, the revocation by the Department of Taxation of his wholesale dealer license.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":272611,"text":"Any person who knowingly violates subsection B with a total quantity of 40 or more revenue stamps shall be punished by a civil penalty of no more than $2,000. Any person who knowingly violates subsection B shall, for a second or subsequent offense involving a total quantity of 40 or more revenue stamps, be punished by a civil penalty of no more than $50,000 and, if applicable, the revocation by the Department of Taxation of his wholesale dealer license.\n\t\t\tThe Attorney General is authorized to enforce the provisions of this section.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1015\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 2003, chapter 1010<\/a>.<\/p>","references":[{"id":73168,"section_number":"2.2-509.1","catch_line":"Powers of investigators; enforcement of certain tobacco laws","order_by":null,"url":"\/2.2-509.1\/"},{"id":86288,"section_number":"4.1-105","catch_line":"Police power of members, agents and employees of Board","order_by":null,"url":"\/4.1-105\/"}],"refers_to":[{"id":68052,"section_number":"19.2-386.1","catch_line":"Commencing an action of forfeiture","order_by":null,"url":"\/19.2-386.1\/"}],"permalink":{"id":252219,"object_type":"law","relational_id":75931,"identifier":"58.1-1015","token":"58.1\/I\/10\/1\/58.1-1015","url":"\/58.1-1015\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1015\/","token":"58.1\/I\/10\/1\/58.1-1015","dublin_core":{"Title":"Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1015","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Whoever removes or otherwise prepares any Virginia revenue stamp with intent<\/span> to use<\/span>, or cause the same to be used, after it has already been used, or buys, sells, offers for sale, or gives away any such washed or removed or restored stamps<\/span> to any person for using or who used the same, or has in his possession<\/span> any washed or restored or removed or altered stamp that has been removed from the article to which it has been previously affixed, or whoever for the purpose of indicating the payment of any tax hereunder reuses any stamp which has heretofore been used for the purpose of paying any tax provided in this article, or whoever manufactures, buys, sells, offers for sale, or has in his possession<\/span> any reproduction or counterfeit of the Virginia revenue stamps<\/span> provided for in this article, or whoever sells any Virginia revenue stamps<\/span> not affixed to taxable cigarettes<\/span> shall be subject to the penalty<\/span> provided for in this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> It shall be unlawful to sell or possess cigarettes<\/span> that are affixed with a reproduction or counterfeit of Virginia revenue stamps<\/span>. Such cigarettes<\/span> and stamps<\/span> shall be subject to seizure, forfeiture and destruction by the Department<\/span> or any law<\/span>-enforcement officer of the Commonwealth. All fixtures, equipment, materials<\/span> and personal property used in substantial connection with the sale or possession<\/span> of cigarettes<\/span> that are affixed with a reproduction or counterfeit of Virginia revenue stamps<\/span> 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<\/a> et seq.) of Title 19.2, applied mutatis mutandis<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person who knowingly violates subsection A with a total quantity of less than 40 revenue stamps<\/span> shall be punished by a civil penalty<\/span> of no more than $1,000. Any person who knowingly violates subsection B shall, for a second or subsequent offense<\/span> involving a total quantity of less than 40 revenue stamps<\/span>, be punished by a civil penalty<\/span> of no more than $5,000 and, if applicable, the revocation<\/span> by the Department<\/span> of Taxation of his wholesale dealer<\/span> license. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any person who knowingly violates subsection B with a total quantity of 40 or more revenue stamps<\/span> shall be punished by a civil penalty<\/span> of no more than $2,000. Any person who knowingly violates subsection B shall, for a second or subsequent offense<\/span> involving a total quantity of 40 or more revenue stamps<\/span>, be punished by a civil penalty<\/span> of no more than $50,000 and, if applicable, the revocation<\/span> by the Department<\/span> of Taxation of his wholesale dealer<\/span> license.\n\t\t\tThe Attorney General<\/span> is authorized to enforce the provisions of this section. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nREMOVAL, REUSE, UNAUTHORIZED SALE, ETC., OF STAMPS; COUNTERFEIT STAMPS; SEIZURE\nAND FORFEITURE; PENALTIES (\u00a7 58.1-1015)\n\nA. Whoever removes or otherwise prepares any Virginia revenue stamp with intent\nto use, or cause the same to be used, after it has already been used, or buys,\nsells, offers for sale, or gives away any such washed or removed or restored\nstamps to any person for using or who used the same, or has in his possession\nany washed or restored or removed or altered stamp that has been removed from\nthe article to which it has been previously affixed, or whoever for the purpose\nof indicating the payment of any tax hereunder reuses any stamp which has\nheretofore been used for the purpose of paying any tax provided in this article,\nor whoever manufactures, buys, sells, offers for sale, or has in his possession\nany reproduction or counterfeit of the Virginia revenue stamps provided for in\nthis article, or whoever sells any Virginia revenue stamps not affixed to\ntaxable cigarettes shall be subject to the penalty provided for in this section.\n\nB. It shall be unlawful to sell or possess cigarettes that are affixed with a\nreproduction or counterfeit of Virginia revenue stamps. Such cigarettes and\nstamps shall be subject to seizure, forfeiture and destruction by the Department\nor any law-enforcement officer of the Commonwealth. All fixtures, equipment,\nmaterials and personal property used in substantial connection with the sale or\npossession of cigarettes that are affixed with a reproduction or counterfeit of\nVirginia revenue stamps in a knowing and intentional violation of this article\nshall be subject to seizure and forfeiture according to the procedures contained\nin Chapter 22.1 (§ 19.2-386.1 et seq.) of Title 19.2, applied mutatis\nmutandis.\n\nC. Any person who knowingly violates subsection A with a total quantity of less\nthan 40 revenue stamps shall be punished by a civil penalty of no more than\n$1,000. Any person who knowingly violates subsection B shall, for a second or\nsubsequent offense involving a total quantity of less than 40 revenue stamps, be\npunished by a civil penalty of no more than $5,000 and, if applicable, the\nrevocation by the Department of Taxation of his wholesale dealer license.\n\nD. Any person who knowingly violates subsection B with a total quantity of 40 or\nmore revenue stamps shall be punished by a civil penalty of no more than $2,000.\nAny person who knowingly violates subsection B shall, for a second or subsequent\noffense involving a total quantity of 40 or more revenue stamps, be punished by\na civil penalty of no more than $50,000 and, if applicable, the revocation by\nthe Department of Taxation of his wholesale dealer license.\n\t\t\tThe Attorney General is authorized to enforce the provisions of this section.\n\nHISTORY: Code 1950, \u00a7 58-757.14; 1960, c. 392, \u00a7 14; 1984, c. 675; 2003, c.\n1010.","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}}