{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1035.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1035.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1035.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1035.html"}],"law_id":62154,"edition_id":1,"section_id":62154,"structure_id":14321,"section_number":"58.1-1035","catch_line":"Revocation or suspension of permit by Department; civil penalties; sharing of information","history":"2000, cc. 880, 901.","full_text":"A\n\nThe Department may revoke or suspend the permit of any wholesale dealer, as defined in &#xA7; 58.1-1000, for a violation of this chapter or any rule adopted by the Department as provided in &#xA7; 58.1-1011.B\n\nIn addition, the Department may impose a civil penalty in an amount not to exceed the greater of 500 percent of the retail value of the cigarettes involved or $5,000 upon finding a violation of this chapter and may assess the tax due and any interest on the product acquired, possessed, sold, or offered for sale in violation of this chapter.C\n\nFor the purpose of enforcing this chapter, the Department may request or share information with any federal, state or local agency, including any agency of another state or local agency thereof.","order_by":null,"text":{"0":{"id":226741,"text":"The Department may revoke or suspend the permit of any wholesale dealer, as defined in &#xA7; 58.1-1000, for a violation of this chapter or any rule adopted by the Department as provided in &#xA7; 58.1-1011.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":226742,"text":"In addition, the Department may impose a civil penalty in an amount not to exceed the greater of 500 percent of the retail value of the cigarettes involved or $5,000 upon finding a violation of this chapter and may assess the tax due and any interest on the product acquired, possessed, sold, or offered for sale in violation of this chapter.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":226743,"text":"For the purpose of enforcing this chapter, the Department may request or share information with any federal, state or local agency, including any agency of another state or local agency thereof.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14321,"edition_id":1,"name":"Enforcement of Illegal Sale or Distribution of Cigarettes Act","identifier":"10.1","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:44","date_modified":"2026-06-26 03:47:44","permalink":{"id":252341,"object_type":"structure","relational_id":14321,"identifier":"10.1","token":"58.1\/I\/10.1","url":"\/58.1\/I\/10.1\/","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":79972,"structure_id":14321,"section_number":"58.1-1031","catch_line":"Definitions","url":"\/58.1-1031\/","token":"58.1\/I\/10.1\/58.1-1031","metadata":false},{"id":70587,"structure_id":14321,"section_number":"58.1-1032","catch_line":"Applicability","url":"\/58.1-1032\/","token":"58.1\/I\/10.1\/58.1-1032","metadata":false},{"id":81438,"structure_id":14321,"section_number":"58.1-1033","catch_line":"Prohibited acts","url":"\/58.1-1033\/","token":"58.1\/I\/10.1\/58.1-1033","metadata":false},{"id":55618,"structure_id":14321,"section_number":"58.1-1034","catch_line":"Records to be kept; filing with Department","url":"\/58.1-1034\/","token":"58.1\/I\/10.1\/58.1-1034","metadata":false},{"id":62154,"structure_id":14321,"section_number":"58.1-1035","catch_line":"Revocation or suspension of permit by Department; civil penalties; sharing of information","url":"\/58.1-1035\/","token":"58.1\/I\/10.1\/58.1-1035","metadata":false},{"id":70023,"structure_id":14321,"section_number":"58.1-1036","catch_line":"Other penalties for violation; civil actions","url":"\/58.1-1036\/","token":"58.1\/I\/10.1\/58.1-1036","metadata":false},{"id":83016,"structure_id":14321,"section_number":"58.1-1037","catch_line":"Seizure","url":"\/58.1-1037\/","token":"58.1\/I\/10.1\/58.1-1037","metadata":false}],"previous_section":{"id":55618,"structure_id":14321,"section_number":"58.1-1034","catch_line":"Records to be kept; filing with Department","url":"\/58.1-1034\/","token":"58.1\/I\/10.1\/58.1-1034","metadata":false},"next_section":{"id":70023,"structure_id":14321,"section_number":"58.1-1036","catch_line":"Other penalties for violation; civil actions","url":"\/58.1-1036\/","token":"58.1\/I\/10.1\/58.1-1036","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1035\/","history_text":"<p>This law was first created in 2000. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0880\">880<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?001+ful+CHAP0901\">901<\/a> 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.<\/p>","references":false,"refers_to":[{"id":77273,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"}],"permalink":{"id":252359,"object_type":"law","relational_id":62154,"identifier":"58.1-1035","token":"58.1\/I\/10.1\/58.1-1035","url":"\/58.1-1035\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1035\/","token":"58.1\/I\/10.1\/58.1-1035","dublin_core":{"Title":"Revocation or suspension of permit by Department; civil penalties; sharing of information","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1035","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> The <span class=\"dictionary\">Department<\/span> may revoke or suspend the permit of any wholesale dealer, as defined in &#xA7; <a class=\"law\" title=\"Definitions\" href=\"\/58.1-1000\/\">58.1-1000<\/a>, for a violation of this chapter or any rule adopted by the <span class=\"dictionary\">Department<\/span> as provided in &#xA7; <a class=\"law\" title=\"Qualification for permit to affix Virginia revenue stamps; penalty\" href=\"\/58.1-1011\/\">58.1-1011<\/a>. <a id=\"paragraph-226741\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1035\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> In addition, the <span class=\"dictionary\">Department<\/span> may impose a civil <span class=\"dictionary\">penalty<\/span> in an amount not to exceed the greater of 500 percent of the retail value of the <span class=\"dictionary\">cigarettes<\/span> involved or $5,000 upon <span class=\"dictionary\">finding<\/span> a violation of this chapter and may assess the tax due and any interest on the product acquired, possessed, sold, or offered for sale in violation of this chapter. <a id=\"paragraph-226742\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1035\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> For the purpose of enforcing this chapter, the <span class=\"dictionary\">Department<\/span> may request or share information with any federal, state or local agency, including any agency of another state or local agency thereof. <a id=\"paragraph-226743\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1035\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREVOCATION OR SUSPENSION OF PERMIT BY DEPARTMENT; CIVIL PENALTIES; SHARING OF\nINFORMATION (\u00a7 58.1-1035)\n\nA. The Department may revoke or suspend the permit of any wholesale dealer, as\ndefined in &#xA7; 58.1-1000, for a violation of this chapter or any rule adopted\nby the Department as provided in &#xA7; 58.1-1011.\n\nB. In addition, the Department may impose a civil penalty in an amount not to\nexceed the greater of 500 percent of the retail value of the cigarettes involved\nor $5,000 upon finding a violation of this chapter and may assess the tax due\nand any interest on the product acquired, possessed, sold, or offered for sale\nin violation of this chapter.\n\nC. For the purpose of enforcing this chapter, the Department may request or\nshare information with any federal, state or local agency, including any agency\nof another state or local agency thereof.\n\nHISTORY: 2000, cc. 880, 901.","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}}