                                 CODE OF VIRGINIA

RESTRICTIONS ON THE SALE OF RETAIL TOBACCO PRODUCTS TO MINORS; PENALTIES (§
59.1-293.12)

A. A retail dealer shall comply with the provisions of this section,
&#xA7;&#xA7; 18.2-246.8, 18.2-246.10, 18.2-371.2, and 59.1-293.13, and any other
state or local law related to the sale of retail tobacco products. If the
Department determines that a retail dealer has violated any such provision of
law, the Department may suspend or revoke such retail dealer&#8217;s Retail
Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for
Resale or Other Tobacco Products (OTP) Distributor&#8217;s License.

B. 1. For each retail dealer, the Department shall conduct an unannounced
investigation at least once every 24 months to verify that the retail dealer is
not selling retail tobacco products to persons under 21 years of age. If the
Department determines that the retail dealer has violated any provision of this
section, § 18.2-246.8, 18.2-246.10, 18.2-371.2, or 59.1-293.13, or any other
state or local law related to the sale of retail tobacco products, it shall
conduct an unannounced investigation of the retail dealer within six months of
such violation.

   2. If the Department determines that a retail dealer, or a retail
   dealer&#8217;s agent or employee, sold a retail tobacco product to a person
   under 21 years of age or violated subsection A or B of &#xA7; 18.2-371.2, the
   Department shall impose and the retail dealer shall be subject to:
   				a. For the first violation in a 36-month period, a penalty of no less than
   $1,000;
   				b. For a second violation in a 36-month period, a penalty of no less than
   $5,000. Any retail dealer found to be in violation of this subdivision 2 b
   shall be required to verify that any consumer who appears to be under 30 years
   of age is of legal age by verifying such consumer&#8217;s government-issued
   photographic identification using fraud detection software, technology, or a
   scanner that confirms the authenticity of such identification; and
   				c. For a third violation in a 36-month period, a penalty of no less than
   $10,000 and a 30-day suspension of the retail dealer&#8217;s Retail Sales and
   Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale or
   OTP Distributor&#8217;s License.
   				d. For a fourth violation in a 36-month period, revocation of the retail
   dealer&#8217;s Retail Sales and Use Tax Exemption Certificate for Stamped
   Cigarettes Purchased for Resale or OTP Distributor&#8217;s License, and
   ineligibility to possess any such certificate or license for a period of three
   years from the date of the most recent violation.

   3. Any civil penalties assessed pursuant to this section shall be paid into
   the Tobacco Retail Enforcement Fund, established pursuant to &#xA7;
   59.1-293.14.

C. The Department shall collaborate with the Virginia Alcoholic Beverage Control
Authority and local law enforcement to the extent possible to enforce the
provisions of this section and &#xA7; 4.1-103.01.

HISTORY: 2024, cc. 796, 821.