{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1017.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1017.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1017.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1017.html"}],"law_id":61506,"edition_id":1,"section_id":61506,"structure_id":13519,"section_number":"58.1-1017","catch_line":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","history":"Code 1950, \u00a7 58-757.17; 1960, c. 392, \u00a7 17; 1984, c. 675; 1992, c. 763; 2004, cc. 883, 996; 2005, c. 28; 2006, c. 409; 2010, cc. 35, 471; 2013, cc. 570, 624.","full_text":"A\n\nAny person, except as otherwise provided by law, who sells, purchases, transports, receives, or possesses unstamped cigarettes shall be required to pay any tax owed pursuant to this chapter. In addition, such person shall be required to pay a civil penalty of (i) $2.50 per pack, up to $500, for the first violation by a legal entity within a 36-month period; (ii) $5 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, to be assessed and collected by the Department as other taxes are collected. In addition, 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.B\n\nIt shall be unlawful for any person, except as otherwise provided by law, to sell, purchase, transport, receive or possess less than 500 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 is guilty of a Class 1 misdemeanor. Any person who is convicted of a second or subsequent violation of this subsection is guilty of a Class 6 felony, provided that the accused was at liberty as defined in § 53.1-151 between each conviction and it is admitted, or found by the jury or judge before whom the person is tried, that the accused was previously convicted of a violation of this subsection.C\n\nIt shall be unlawful for any person, except as otherwise provided by law, to sell, purchase, transport, receive or possess 500 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. Any person who is convicted of a second or subsequent violation of this subsection is guilty of a Class 5 felony, provided that the accused was at liberty as defined in § 53.1-151 between each conviction and it is admitted, or found by the jury or judge before whom the person is tried, that the accused was previously convicted of a violation of this subsection.D\n\nIf 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. No civil penalty shall be imposed under this section for any unstamped cigarettes if a civil penalty under § 58.1-1013 has been paid for such unstamped cigarettes.","order_by":null,"text":{"0":{"id":224627,"text":"Any person, except as otherwise provided by law, who sells, purchases, transports, receives, or possesses unstamped cigarettes shall be required to pay any tax owed pursuant to this chapter. In addition, such person shall be required to pay a civil penalty of (i) $2.50 per pack, up to $500, for the first violation by a legal entity within a 36-month period; (ii) $5 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, to be assessed and collected by the Department as other taxes are collected. In addition, 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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":224628,"text":"It shall be unlawful for any person, except as otherwise provided by law, to sell, purchase, transport, receive or possess less than 500 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 is guilty of a Class 1 misdemeanor. Any person who is convicted of a second or subsequent violation of this subsection is guilty of a Class 6 felony, provided that the accused was at liberty as defined in § 53.1-151 between each conviction and it is admitted, or found by the jury or judge before whom the person is tried, that the accused was previously convicted of a violation of this subsection.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":224629,"text":"It shall be unlawful for any person, except as otherwise provided by law, to sell, purchase, transport, receive or possess 500 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. Any person who is convicted of a second or subsequent violation of this subsection is guilty of a Class 5 felony, provided that the accused was at liberty as defined in § 53.1-151 between each conviction and it is admitted, or found by the jury or judge before whom the person is tried, that the accused was previously convicted of a violation of this subsection.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":224630,"text":"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. No civil penalty shall be imposed under this section for any unstamped cigarettes if a civil penalty under § 58.1-1013 has been paid for such unstamped cigarettes.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1017\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 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 1992, chapter 763; in 2004, chapters 883<\/a> and 996<\/a>; in 2005, chapter 28<\/a>; in 2006, chapter 409<\/a>; in 2010, chapters 35<\/a> and 471<\/a>; in 2013, chapters 570<\/a> and 624<\/a>.<\/p>","references":[{"id":68291,"section_number":"18.2-513","catch_line":"Definitions","order_by":null,"url":"\/18.2-513\/"},{"id":76319,"section_number":"19.2-386.21","catch_line":"Forfeiture of counterfeit and contraband cigarettes","order_by":null,"url":"\/19.2-386.21\/"},{"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\/"},{"id":69266,"section_number":"58.1-1013","catch_line":"Penalty for failing to affix stamps; subsequent violations of article","order_by":null,"url":"\/58.1-1013\/"},{"id":55956,"section_number":"58.1-623.2","catch_line":"Cigarette exemption certificate","order_by":null,"url":"\/58.1-623.2\/"}],"refers_to":[{"id":81762,"section_number":"53.1-151","catch_line":"Eligibility for parole","order_by":null,"url":"\/53.1-151\/"},{"id":71635,"section_number":"58.1-1011","catch_line":"Qualification for permit to affix Virginia revenue stamps; penalty","order_by":null,"url":"\/58.1-1011\/"},{"id":69266,"section_number":"58.1-1013","catch_line":"Penalty for failing to affix stamps; subsequent violations of article","order_by":null,"url":"\/58.1-1013\/"}],"permalink":{"id":252227,"object_type":"law","relational_id":61506,"identifier":"58.1-1017","token":"58.1\/I\/10\/1\/58.1-1017","url":"\/58.1-1017\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1017\/","token":"58.1\/I\/10\/1\/58.1-1017","dublin_core":{"Title":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1017","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person, except as otherwise provided by law<\/span>, who sells, purchases, transports, receives, or possesses unstamped cigarettes<\/span> shall be required to pay any tax owed pursuant to this chapter. In addition, such person shall be required to pay a civil penalty<\/span> 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 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, to be assessed and collected by the Department<\/span> as other taxes are collected. In addition, 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> It shall be unlawful for any person, except as otherwise provided by law<\/span>, to sell, purchase, transport, receive or possess less than 500 packages of cigarettes<\/span> unless the same have been stamped in the manner required by law<\/span>, for the purpose of evading the payment of the taxes on such products. Any person violating the provisions of this subsection is guilty of a Class 1 misdemeanor<\/span>. Any person who is convicted of a second or subsequent violation of this subsection is guilty of a Class 6 felony<\/span>, provided that the accused<\/span> was at liberty as defined in § 53.1-151<\/a> between each conviction<\/span> and it is admitted, or found by the jury<\/span> or judge<\/span> before whom the person is tried, that the accused<\/span> was previously convicted of a violation of this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> It shall be unlawful for any person, except as otherwise provided by law<\/span>, to sell, purchase, transport, receive or possess 500 or more packages of cigarettes<\/span> unless the same have been stamped in the manner required by law<\/span>, 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<\/span>. Any person who is convicted of a second or subsequent violation of this subsection is guilty of a Class 5 felony<\/span>, provided that the accused<\/span> was at liberty as defined in § 53.1-151<\/a> between each conviction<\/span> and it is admitted, or found by the jury<\/span> or judge<\/span> before whom the person is tried, that the accused<\/span> was previously convicted of a violation of this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If a person who (i) has not been issued a permit to affix revenue stamps<\/span> by the Department<\/span>, as provided in § 58.1-1011<\/a>, or (ii) is not a retail dealer<\/span> who has lawfully purchased cigarettes<\/span> from such permit holder has in his possession<\/span> within the Commonwealth more than 30 packages of unstamped cigarettes<\/span>, such possession<\/span> shall be presumed to be for the purpose of evading the payment of the taxes due thereon. No civil penalty<\/span> shall be imposed under this section for any unstamped cigarettes<\/span> if a civil penalty<\/span> under § 58.1-1013<\/a> has been paid for such unstamped cigarettes<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSALE, PURCHASE, POSSESSION, ETC., OF CIGARETTES FOR PURPOSE OF EVADING TAX;\nPENALTIES (\u00a7 58.1-1017)\n\nA. Any person, except as otherwise provided by law, who sells, purchases,\ntransports, receives, or possesses unstamped cigarettes shall be required to pay\nany tax owed pursuant to this chapter. In addition, such person shall be\nrequired to pay a civil penalty of (i) $2.50 per pack, up to $500, for the first\nviolation by a legal entity within a 36-month period; (ii) $5 per pack, up to\n$1,000, for the second violation by the legal entity within a 36-month period;\nand (iii) $10 per pack, up to $50,000, for the third and any subsequent\nviolation by the legal entity within a 36-month period, to be assessed and\ncollected by the Department as other taxes are collected. In addition, where\nwillful intent exists to defraud the Commonwealth of the tax levied under this\nchapter, such person shall be required to pay a civil penalty of $25 per pack,\nup to $250,000.\n\nB. It shall be unlawful for any person, except as otherwise provided by law, to\nsell, purchase, transport, receive or possess less than 500 packages of\ncigarettes unless the same have been stamped in the manner required by law, for\nthe purpose of evading the payment of the taxes on such products. Any person\nviolating the provisions of this subsection is guilty of a Class 1 misdemeanor.\nAny person who is convicted of a second or subsequent violation of this\nsubsection is guilty of a Class 6 felony, provided that the accused was at\nliberty as defined in § 53.1-151 between each conviction and it is\nadmitted, or found by the jury or judge before whom the person is tried, that\nthe accused was previously convicted of a violation of this subsection.\n\nC. It shall be unlawful for any person, except as otherwise provided by law, to\nsell, purchase, transport, receive or possess 500 or more packages of cigarettes\nunless the same have been stamped in the manner required by law, for the purpose\nof evading the payment of the taxes on such products. Any person violating the\nprovisions of this subsection shall be guilty of a Class 6 felony. Any person\nwho is convicted of a second or subsequent violation of this subsection is\nguilty of a Class 5 felony, provided that the accused was at liberty as defined\nin § 53.1-151 between each conviction and it is admitted, or found by the\njury or judge before whom the person is tried, that the accused was previously\nconvicted of a violation of this subsection.\n\nD. If a person who (i) has not been issued a permit to affix revenue stamps by\nthe Department, as provided in § 58.1-1011, or (ii) is not a retail dealer\nwho has lawfully purchased cigarettes from such permit holder has in his\npossession within the Commonwealth more than 30 packages of unstamped\ncigarettes, such possession shall be presumed to be for the purpose of evading\nthe payment of the taxes due thereon. No civil penalty shall be imposed under\nthis section for any unstamped cigarettes if a civil penalty under §\n58.1-1013 has been paid for such unstamped cigarettes.\n\nHISTORY: Code 1950, \u00a7 58-757.17; 1960, c. 392, \u00a7 17; 1984, c. 675; 1992, c.\n763; 2004, cc. 883, 996; 2005, c. 28; 2006, c. 409; 2010, cc. 35, 471; 2013, cc.\n570, 624.","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}}