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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>62154</law_id><section_number>58.1-1035</section_number><catch_line>Revocation or suspension of permit by Department; civil penalties; sharing of information</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="10.1">Enforcement of Illegal Sale or Distribution of Cigarettes Act</unit></structure><text>
						<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"/></a></p></section>
						<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"/></a></p></section>
						<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"/></a></p></section></text><history>2000, cc. 880, 901.</history><metadata></metadata></law>
