{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1021.04.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1021.04.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1021.04.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1021.04.html"}],"law_id":82424,"edition_id":1,"section_id":82424,"structure_id":14718,"section_number":"58.1-1021.04","catch_line":"Failure to file return; fraudulent return; penalties; interest; overpayment of tax","history":"2004, Sp. Sess. I, c. 3; 2005, c. 71; 2022, cc. 738, 779.","full_text":"A\n\nWhen any distributor or remote retail seller fails to make any return or pay the full amount of the tax required by this article, there shall be imposed a specific penalty to be added to the tax in the amount of five percent if the failure is for not more than one month, with an additional two percent for each additional month, or fraction thereof, during which the failure continues, not to exceed 20 percent in the aggregate. In no case, however, shall the penalty be less than $10 and such minimum penalty shall apply whether or not any tax is due for the period for which such return was required. If such failure is due to providential or other good cause shown to the satisfaction of the Tax Commissioner, such return with or without remittance may be accepted exclusive of penalties. In the case of a false or fraudulent return where willful intent exists to defraud the Commonwealth of any tax due under this article, or in the case of a willful failure to file a return with the intent to defraud the Commonwealth of any such tax, a specific penalty of 50 percent of the amount of the proper tax shall be assessed. All penalties and interest imposed by this article shall be payable by the distributor or remote retail seller and collectible by the Department in the same manner as if they were a part of the tax imposed.B\n\nIt shall be prima facie evidence of intent to defraud the Commonwealth of any tax due under this article when any distributor or remote retail seller reports his purchases at 50 percent or less of the actual amount.C\n\nInterest at a rate determined in accordance with § 58.1-15 shall accrue on the tax until the same is paid.\n\t\t\tNo deficiency, interest or penalty shall be assessed for any month after the expiration of three years from the date set for the filing of the return for such month, except in cases of fraud, or where no return has been filed for such month.D\n\nIf the Tax Commissioner determines that the amount paid the Commonwealth under this article in regard to any monthly return was greater than the amount of tax due the Commonwealth, the excess may be taken as a credit by the distributor or remote retail seller against a subsequent month’s tax imposed under this article. However, if such distributor or remote retail seller requests a refund, such excess shall be refunded to the distributor or remote retail seller within 45 days of the request. The refund shall include interest at the rate provided in § 58.1-15. Interest on such refunds shall accrue from the due date of the return to which such excess is attributable to or the date such excess was paid to the Department, whichever is later, and shall end on a date determined by the Department preceding the date of the refund check by not more than seven days.","order_by":null,"text":{"0":{"id":295318,"text":"When any distributor or remote retail seller fails to make any return or pay the full amount of the tax required by this article, there shall be imposed a specific penalty to be added to the tax in the amount of five percent if the failure is for not more than one month, with an additional two percent for each additional month, or fraction thereof, during which the failure continues, not to exceed 20 percent in the aggregate. In no case, however, shall the penalty be less than $10 and such minimum penalty shall apply whether or not any tax is due for the period for which such return was required. If such failure is due to providential or other good cause shown to the satisfaction of the Tax Commissioner, such return with or without remittance may be accepted exclusive of penalties. In the case of a false or fraudulent return where willful intent exists to defraud the Commonwealth of any tax due under this article, or in the case of a willful failure to file a return with the intent to defraud the Commonwealth of any such tax, a specific penalty of 50 percent of the amount of the proper tax shall be assessed. All penalties and interest imposed by this article shall be payable by the distributor or remote retail seller and collectible by the Department in the same manner as if they were a part of the tax imposed.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":295319,"text":"It shall be prima facie evidence of intent to defraud the Commonwealth of any tax due under this article when any distributor or remote retail seller reports his purchases at 50 percent or less of the actual amount.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":295320,"text":"Interest at a rate determined in accordance with § 58.1-15 shall accrue on the tax until the same is paid.\n\t\t\tNo deficiency, interest or penalty shall be assessed for any month after the expiration of three years from the date set for the filing of the return for such month, except in cases of fraud, or where no return has been filed for such month.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":295321,"text":"If the Tax Commissioner determines that the amount paid the Commonwealth under this article in regard to any monthly return was greater than the amount of tax due the Commonwealth, the excess may be taken as a credit by the distributor or remote retail seller against a subsequent month’s tax imposed under this article. However, if such distributor or remote retail seller requests a refund, such excess shall be refunded to the distributor or remote retail seller within 45 days of the request. The refund shall include interest at the rate provided in § 58.1-15. Interest on such refunds shall accrue from the due date of the return to which such excess is attributable to or the date such excess was paid to the Department, whichever is later, and shall end on a date determined by the Department preceding the date of the refund check by not more than seven days.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14718,"edition_id":1,"name":"Tobacco Products Tax","identifier":"2.1","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 03:49:31","date_modified":"2026-06-26 03:49:31","permalink":{"id":252265,"object_type":"structure","relational_id":14718,"identifier":"2.1","token":"58.1\/I\/10\/2.1","url":"\/58.1\/I\/10\/2.1\/","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":73675,"structure_id":14718,"section_number":"58.1-1021.01","catch_line":"Definitions","url":"\/58.1-1021.01\/","token":"58.1\/I\/10\/2.1\/58.1-1021.01","metadata":false},{"id":77407,"structure_id":14718,"section_number":"58.1-1021.02","catch_line":"Tax on tobacco products and liquid nicotine","url":"\/58.1-1021.02\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02","metadata":false},{"id":73926,"structure_id":14718,"section_number":"58.1-1021.02:1","catch_line":"Reports by manufacturers of tobacco products","url":"\/58.1-1021.02_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_1","metadata":false},{"id":69677,"structure_id":14718,"section_number":"58.1-1021.02:2","catch_line":"Records to be kept and reports by remote retail sellers of cigars and pipe tobacco","url":"\/58.1-1021.02_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_2","metadata":false},{"id":85071,"structure_id":14718,"section_number":"58.1-1021.03","catch_line":"Monthly return and payments of tax","url":"\/58.1-1021.03\/","token":"58.1\/I\/10\/2.1\/58.1-1021.03","metadata":false},{"id":82424,"structure_id":14718,"section_number":"58.1-1021.04","catch_line":"Failure to file return; fraudulent return; penalties; interest; overpayment of tax","url":"\/58.1-1021.04\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04","metadata":false},{"id":69459,"structure_id":14718,"section_number":"58.1-1021.04:1","catch_line":"Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties","url":"\/58.1-1021.04_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_1","metadata":false},{"id":84881,"structure_id":14718,"section_number":"58.1-1021.04:2","catch_line":"Certain records required of distributor; access to premises","url":"\/58.1-1021.04_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_2","metadata":false},{"id":66520,"structure_id":14718,"section_number":"58.1-1021.04:3","catch_line":"Unlawful importation, transportation, or possession of tobacco products; civil penalty","url":"\/58.1-1021.04_3\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_3","metadata":false},{"id":66149,"structure_id":14718,"section_number":"58.1-1021.04:4","catch_line":"Purchase of tobacco products for resale","url":"\/58.1-1021.04_4\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_4","metadata":false},{"id":83603,"structure_id":14718,"section_number":"58.1-1021.04:5","catch_line":"Tax Commissioner to establish guidelines and rules","url":"\/58.1-1021.04_5\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_5","metadata":false},{"id":72156,"structure_id":14718,"section_number":"58.1-1021.05","catch_line":"Use of revenues","url":"\/58.1-1021.05\/","token":"58.1\/I\/10\/2.1\/58.1-1021.05","metadata":false},{"id":82919,"structure_id":14718,"section_number":"58.1-1021.06","catch_line":"Delivery sales of liquid nicotine and nicotine vapor products","url":"\/58.1-1021.06\/","token":"58.1\/I\/10\/2.1\/58.1-1021.06","metadata":false},{"id":56399,"structure_id":14718,"section_number":"58.1-1021.07","catch_line":"Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors","url":"\/58.1-1021.07\/","token":"58.1\/I\/10\/2.1\/58.1-1021.07","metadata":false},{"id":79268,"structure_id":14718,"section_number":"58.1-1021.08","catch_line":"General requirements for liquid nicotine and nicotine vapor products sales and resale","url":"\/58.1-1021.08\/","token":"58.1\/I\/10\/2.1\/58.1-1021.08","metadata":false},{"id":58980,"structure_id":14718,"section_number":"58.1-1021.09","catch_line":"Safety requirements for liquid nicotine and nicotine vapor products","url":"\/58.1-1021.09\/","token":"58.1\/I\/10\/2.1\/58.1-1021.09","metadata":false}],"previous_section":{"id":85071,"structure_id":14718,"section_number":"58.1-1021.03","catch_line":"Monthly return and payments of tax","url":"\/58.1-1021.03\/","token":"58.1\/I\/10\/2.1\/58.1-1021.03","metadata":false},"next_section":{"id":69459,"structure_id":14718,"section_number":"58.1-1021.04:1","catch_line":"Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties","url":"\/58.1-1021.04_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1021.04\/","history_text":"

The record of this law\u2019s original creation isn\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 2005, chapter 71<\/a>; in 2022, chapters 738<\/a> and 779<\/a>.<\/p>","references":false,"refers_to":[{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"}],"permalink":{"id":252287,"object_type":"law","relational_id":82424,"identifier":"58.1-1021.04","token":"58.1\/I\/10\/2.1\/58.1-1021.04","url":"\/58.1-1021.04\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1021.04\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04","dublin_core":{"Title":"Failure to file return; fraudulent return; penalties; interest; overpayment of tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1021.04","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> When any distributor<\/span> or remote retail seller<\/span> fails to make any return or pay the full amount of the tax required by this article, there shall be imposed a specific penalty<\/span> to be added to the tax in the amount of five percent if the failure is for not more than one month, with an additional two percent for each additional month, or fraction thereof, during which the failure continues, not to exceed 20 percent in the aggregate. In no case, however, shall the penalty<\/span> be less than $10 and such minimum penalty<\/span> shall apply whether or not any tax is due for the period for which such return was required. If such failure is due to providential or other good cause shown to the satisfaction of the Tax Commissioner<\/span>, such return with or without remittance may be accepted exclusive of penalties. In the case of a false or fraudulent return where willful intent<\/span> exists to defraud the Commonwealth of any tax due under this article, or in the case of a willful failure to file a return with the intent<\/span> to defraud the Commonwealth of any such tax, a specific penalty<\/span> of 50 percent of the amount of the proper tax shall be assessed. All penalties and interest imposed by this article shall be payable by the distributor<\/span> or remote retail seller<\/span> and collectible by the Department<\/span> 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

B.<\/span> It shall be prima facie evidence<\/span> of intent<\/span> to defraud the Commonwealth of any tax due under this article when any distributor<\/span> or remote retail seller<\/span> reports his purchases at 50 percent or less of the actual amount. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Interest at a rate determined in accordance with § 58.1-15<\/a> shall accrue on the tax until the same is paid.\n\t\t\tNo deficiency, interest or penalty<\/span> shall be assessed for any month after the expiration of three years from the date set for the filing of the return for such month, except in cases of fraud<\/span>, or where no return has been filed for such month. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> If the Tax Commissioner<\/span> determines that the amount paid the Commonwealth under this article in regard to any monthly return was greater than the amount of tax due the Commonwealth, the excess may be taken as a credit by the distributor<\/span> or remote retail seller<\/span> against a subsequent month’s tax imposed under this article. However, if such distributor<\/span> or remote retail seller<\/span> requests a refund, such excess shall be refunded to the distributor<\/span> or remote retail seller<\/span> within 45 days of the request. The refund shall include interest at the rate provided in § 58.1-15<\/a>. Interest on such refunds shall accrue from the due date of the return to which such excess is attributable to or the date such excess was paid to the Department<\/span>, whichever is later, and shall end on a date determined by the Department<\/span> preceding the date of the refund check by not more than seven days. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFAILURE TO FILE RETURN; FRAUDULENT RETURN; PENALTIES; INTEREST; OVERPAYMENT OF\nTAX (\u00a7 58.1-1021.04)\n\nA. When any distributor or remote retail seller fails to make any return or pay\nthe full amount of the tax required by this article, there shall be imposed a\nspecific penalty to be added to the tax in the amount of five percent if the\nfailure is for not more than one month, with an additional two percent for each\nadditional month, or fraction thereof, during which the failure continues, not\nto exceed 20 percent in the aggregate. In no case, however, shall the penalty be\nless than $10 and such minimum penalty shall apply whether or not any tax is due\nfor the period for which such return was required. If such failure is due to\nprovidential or other good cause shown to the satisfaction of the Tax\nCommissioner, such return with or without remittance may be accepted exclusive\nof penalties. In the case of a false or fraudulent return where willful intent\nexists to defraud the Commonwealth of any tax due under this article, or in the\ncase of a willful failure to file a return with the intent to defraud the\nCommonwealth of any such tax, a specific penalty of 50 percent of the amount of\nthe proper tax shall be assessed. All penalties and interest imposed by this\narticle shall be payable by the distributor or remote retail seller and\ncollectible by the Department in the same manner as if they were a part of the\ntax imposed.\n\nB. It shall be prima facie evidence of intent to defraud the Commonwealth of any\ntax due under this article when any distributor or remote retail seller reports\nhis purchases at 50 percent or less of the actual amount.\n\nC. Interest at a rate determined in accordance with § 58.1-15 shall accrue\non the tax until the same is paid.\n\t\t\tNo deficiency, interest or penalty shall be assessed for any month after the\nexpiration of three years from the date set for the filing of the return for\nsuch month, except in cases of fraud, or where no return has been filed for such\nmonth.\n\nD. If the Tax Commissioner determines that the amount paid the Commonwealth\nunder this article in regard to any monthly return was greater than the amount\nof tax due the Commonwealth, the excess may be taken as a credit by the\ndistributor or remote retail seller against a subsequent month’s tax\nimposed under this article. However, if such distributor or remote retail seller\nrequests a refund, such excess shall be refunded to the distributor or remote\nretail seller within 45 days of the request. The refund shall include interest\nat the rate provided in § 58.1-15. Interest on such refunds shall accrue\nfrom the due date of the return to which such excess is attributable to or the\ndate such excess was paid to the Department, whichever is later, and shall end\non a date determined by the Department preceding the date of the refund check by\nnot more than seven days.\n\nHISTORY: 2004, Sp. Sess. I, c. 3; 2005, c. 71; 2022, cc. 738, 779.","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}}