{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/59.1-293.19.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/59.1-293.19.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/59.1-293.19.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/59.1-293.19.html"}],"law_id":79397,"edition_id":1,"section_id":79397,"structure_id":14028,"section_number":"59.1-293.19","catch_line":"Recordkeeping; audits, inspections, and investigations; penalties","history":"2024, cc. 793, 828.","full_text":"A\n\nAny person that receives, stores, sells, handles, or transports liquid nicotine or nicotine vapor products shall preserve all invoices, books, papers, canceled checks, or other documents relating to the purchase, sale, exchange, receipt, or transportation of all liquid nicotine or nicotine vapor products for a period of three years. All such invoices, books, papers, canceled checks, or other documents shall be subject to audit or inspection at any time by any duly authorized representative of the Attorney General.B\n\nAny person who violates the provisions of subsection A is guilty of a Class 2 misdemeanor.C\n\nThe Department of Taxation shall impose a penalty of $1,000 for each day that a person fails or refuses to allow or cooperate with an audit, inspection, or investigation of such records. Such penalty shall be collected as other taxes are collected. Upon a person’s refusal to cooperate with an audit, inspection, or investigation, the Attorney General may apply to the Circuit Court for the City of Richmond for injunctive relief.D\n\nThe Department of Taxation, the Attorney General, any other law-enforcement agency of the Commonwealth, or any federal law-enforcement agency conducting a criminal investigation involving the trafficking of liquid nicotine or nicotine vapor products may access at any time the records required to be preserved by this section. Copies of such records shall be provided to such officials or agencies upon request. Any court, investigatory grand jury, or special grand jury that has been impaneled in accordance with the provisions of Chapter 13 (§ 19.2-191 et seq.) of Title 19.2 may access such records if relevant to any proceedings therein. Such records shall be exempt from disclosure under the Virginia Freedom of Information Act (§ 2.2-3700 et seq.). Investigators of the Attorney General may accompany and participate with other law-enforcement officials engaging in enforcement action relating to such trafficking.","order_by":null,"text":{"0":{"id":284218,"text":"Any person that receives, stores, sells, handles, or transports liquid nicotine or nicotine vapor products shall preserve all invoices, books, papers, canceled checks, or other documents relating to the purchase, sale, exchange, receipt, or transportation of all liquid nicotine or nicotine vapor products for a period of three years. All such invoices, books, papers, canceled checks, or other documents shall be subject to audit or inspection at any time by any duly authorized representative of the Attorney General.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":284219,"text":"Any person who violates the provisions of subsection A is guilty of a Class 2 misdemeanor.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":284220,"text":"The Department of Taxation shall impose a penalty of $1,000 for each day that a person fails or refuses to allow or cooperate with an audit, inspection, or investigation of such records. Such penalty shall be collected as other taxes are collected. Upon a person’s refusal to cooperate with an audit, inspection, or investigation, the Attorney General may apply to the Circuit Court for the City of Richmond for injunctive relief.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":284221,"text":"The Department of Taxation, the Attorney General, any other law-enforcement agency of the Commonwealth, or any federal law-enforcement agency conducting a criminal investigation involving the trafficking of liquid nicotine or nicotine vapor products may access at any time the records required to be preserved by this section. Copies of such records shall be provided to such officials or agencies upon request. Any court, investigatory grand jury, or special grand jury that has been impaneled in accordance with the provisions of Chapter 13 (§ 19.2-191 et seq.) of Title 19.2 may access such records if relevant to any proceedings therein. Such records shall be exempt from disclosure under the Virginia Freedom of Information Act (§ 2.2-3700 et seq.). Investigators of the Attorney General may accompany and participate with other law-enforcement officials engaging in enforcement action relating to such trafficking.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14028,"edition_id":1,"name":"Retail Tobacco Products and Nicotine Vapor Products Containing Liquid Nicotine","identifier":"23.2","label":"chapter","depth":2,"order_by":1,"parent_id":12809,"metadata":{},"date_created":"2026-06-26 03:46:38","date_modified":"2026-06-26 03:46:38","permalink":{"id":260535,"object_type":"structure","relational_id":14028,"identifier":"23.2","token":"59.1\/23.2","url":"\/59.1\/23.2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12809,"edition_id":1,"name":"Trade and Commerce","identifier":"59.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:54","date_modified":"2026-06-26 03:43:54","permalink":{"id":259521,"object_type":"structure","relational_id":12809,"identifier":"59.1","token":"59.1","url":"\/59.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61466,"structure_id":14028,"section_number":"59.1-293.10","catch_line":"Definitions","url":"\/59.1-293.10\/","token":"59.1\/23.2\/59.1-293.10","metadata":false},{"id":77672,"structure_id":14028,"section_number":"59.1-293.11","catch_line":"Sale or distribution of liquid nicotine container; prohibition; penalty","url":"\/59.1-293.11\/","token":"59.1\/23.2\/59.1-293.11","metadata":false},{"id":61382,"structure_id":14028,"section_number":"59.1-293.12","catch_line":"Restrictions on the sale of retail tobacco products to minors; penalties","url":"\/59.1-293.12\/","token":"59.1\/23.2\/59.1-293.12","metadata":false},{"id":83733,"structure_id":14028,"section_number":"59.1-293.13","catch_line":"Required education for retail dealers and employees","url":"\/59.1-293.13\/","token":"59.1\/23.2\/59.1-293.13","metadata":false},{"id":87287,"structure_id":14028,"section_number":"59.1-293.14","catch_line":"Tobacco Retail Enforcement Fund","url":"\/59.1-293.14\/","token":"59.1\/23.2\/59.1-293.14","metadata":false},{"id":75280,"structure_id":14028,"section_number":"59.1-293.15","catch_line":"Liquid nicotine and nicotine vapor product; directory","url":"\/59.1-293.15\/","token":"59.1\/23.2\/59.1-293.15","metadata":false},{"id":80509,"structure_id":14028,"section_number":"59.1-293.16","catch_line":"Liquid nicotine and nicotine vapor product; certification; penalty","url":"\/59.1-293.16\/","token":"59.1\/23.2\/59.1-293.16","metadata":false},{"id":58317,"structure_id":14028,"section_number":"59.1-293.17","catch_line":"Removal or exclusion from directory","url":"\/59.1-293.17\/","token":"59.1\/23.2\/59.1-293.17","metadata":false},{"id":55119,"structure_id":14028,"section_number":"59.1-293.18","catch_line":"Agent for service of process","url":"\/59.1-293.18\/","token":"59.1\/23.2\/59.1-293.18","metadata":false},{"id":79397,"structure_id":14028,"section_number":"59.1-293.19","catch_line":"Recordkeeping; audits, inspections, and investigations; penalties","url":"\/59.1-293.19\/","token":"59.1\/23.2\/59.1-293.19","metadata":false},{"id":67514,"structure_id":14028,"section_number":"59.1-293.20","catch_line":"Sale or distribution prohibited","url":"\/59.1-293.20\/","token":"59.1\/23.2\/59.1-293.20","metadata":false},{"id":80813,"structure_id":14028,"section_number":"59.1-293.21","catch_line":"(Effective July 1, 2025) Enforcement; inspection","url":"\/59.1-293.21\/","token":"59.1\/23.2\/59.1-293.21","metadata":false},{"id":78443,"structure_id":14028,"section_number":"59.1-293.22","catch_line":"Liquid nicotine and nicotine vapor product; report","url":"\/59.1-293.22\/","token":"59.1\/23.2\/59.1-293.22","metadata":false}],"previous_section":{"id":55119,"structure_id":14028,"section_number":"59.1-293.18","catch_line":"Agent for service of process","url":"\/59.1-293.18\/","token":"59.1\/23.2\/59.1-293.18","metadata":false},"next_section":{"id":67514,"structure_id":14028,"section_number":"59.1-293.20","catch_line":"Sale or distribution prohibited","url":"\/59.1-293.20\/","token":"59.1\/23.2\/59.1-293.20","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/59.1-293.19\/","history_text":"

This law was first created in 2024. The record of its establishment is cataloged in chapters 793<\/a> and 828<\/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":60278,"section_number":"19.2-191","catch_line":"Functions of a grand jury","order_by":null,"url":"\/19.2-191\/"},{"id":55569,"section_number":"2.2-3700","catch_line":"Short title; policy","order_by":null,"url":"\/2.2-3700\/"}],"permalink":{"id":260573,"object_type":"law","relational_id":79397,"identifier":"59.1-293.19","token":"59.1\/23.2\/59.1-293.19","url":"\/59.1-293.19\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/59.1-293.19\/","token":"59.1\/23.2\/59.1-293.19","dublin_core":{"Title":"Recordkeeping; audits, inspections, and investigations; penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 59.1-293.19","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person that receives, stores, sells, handles, or transports liquid nicotine<\/span> or nicotine vapor products<\/span> shall preserve all invoices, books, papers, canceled checks, or other documents relating to the purchase, sale, exchange, receipt, or transportation of all liquid nicotine<\/span> or nicotine vapor products<\/span> for a period of three years. All such invoices, books, papers, canceled checks, or other documents shall be subject to audit or inspection at any time by any duly authorized representative of the Attorney General<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any person who violates the provisions of subsection A is guilty of a Class 2 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Department<\/span> of Taxation shall impose a penalty<\/span> of $1,000 for each day that a person fails or refuses to allow or cooperate with an audit, inspection, or investigation of such records. Such penalty<\/span> shall be collected as other taxes are collected. Upon a person’s refusal to cooperate with an audit, inspection, or investigation, the Attorney General<\/span> may apply to the Circuit<\/span> Court<\/span> for the City of Richmond for injunctive relief. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Department<\/span> of Taxation, the Attorney General<\/span>, any other law<\/span>-enforcement agency of the Commonwealth, or any federal law<\/span>-enforcement agency conducting a criminal investigation involving the trafficking of liquid nicotine<\/span> or nicotine vapor products<\/span> may access at any time the records required to be preserved by this section. Copies of such records shall be provided to such officials or agencies upon request. Any court<\/span>, investigatory grand jury<\/span>, or special grand jury<\/span> that has been impaneled in accordance with the provisions of Chapter 13 (§ 19.2-191<\/a> et seq.) of Title 19.2 may access such records if relevant to any proceedings therein. Such records shall be exempt from disclosure under the Virginia Freedom of Information Act (§ 2.2-3700<\/a> et seq.). Investigators of the Attorney General<\/span> may accompany and participate with other law<\/span>-enforcement officials engaging in enforcement action relating to such trafficking. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRECORDKEEPING; AUDITS, INSPECTIONS, AND INVESTIGATIONS; PENALTIES (\u00a7\n59.1-293.19)\n\nA. Any person that receives, stores, sells, handles, or transports liquid\nnicotine or nicotine vapor products shall preserve all invoices, books, papers,\ncanceled checks, or other documents relating to the purchase, sale, exchange,\nreceipt, or transportation of all liquid nicotine or nicotine vapor products for\na period of three years. All such invoices, books, papers, canceled checks, or\nother documents shall be subject to audit or inspection at any time by any duly\nauthorized representative of the Attorney General.\n\nB. Any person who violates the provisions of subsection A is guilty of a Class 2\nmisdemeanor.\n\nC. The Department of Taxation shall impose a penalty of $1,000 for each day that\na person fails or refuses to allow or cooperate with an audit, inspection, or\ninvestigation of such records. Such penalty shall be collected as other taxes\nare collected. Upon a person’s refusal to cooperate with an audit,\ninspection, or investigation, the Attorney General may apply to the Circuit\nCourt for the City of Richmond for injunctive relief.\n\nD. The Department of Taxation, the Attorney General, any other law-enforcement\nagency of the Commonwealth, or any federal law-enforcement agency conducting a\ncriminal investigation involving the trafficking of liquid nicotine or nicotine\nvapor products may access at any time the records required to be preserved by\nthis section. Copies of such records shall be provided to such officials or\nagencies upon request. Any court, investigatory grand jury, or special grand\njury that has been impaneled in accordance with the provisions of Chapter 13\n(§ 19.2-191 et seq.) of Title 19.2 may access such records if relevant to\nany proceedings therein. Such records shall be exempt from disclosure under the\nVirginia Freedom of Information Act (§ 2.2-3700 et seq.). Investigators of\nthe Attorney General may accompany and participate with other law-enforcement\nofficials engaging in enforcement action relating to such trafficking.\n\nHISTORY: 2024, cc. 793, 828.","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}}