                                 CODE OF VIRGINIA

POSSESSION WITH INTENT TO DISTRIBUTE TAX-PAID, CONTRABAND CIGARETTES; PENALTIES
(§ 58.1-1017.1)

Any person who possesses, with intent to distribute, more than 5,000 (25
cartons) but fewer than 40,000 (200 cartons) tax-paid cigarettes is guilty of a
Class 1 misdemeanor for a first offense and is guilty of a Class 6 felony for
any second or subsequent offense. Any person who possesses, with intent to
distribute, 40,000 (200 cartons) or more tax-paid cigarettes is guilty of a
Class 6 felony for a first offense and is guilty of a Class 5 felony for a
second or subsequent offense. Additionally, any person who violates the
provisions of this section shall be assessed a civil penalty of (i) $2.50 per
pack, but no less than $5,000, for a first offense; (ii) $5 per pack, but no
less than $10,000, for a second such offense committed within a 36-month period;
and (iii) $10 per pack, but no less than $50,000, for a third or subsequent such
offense committed within a 36-month period. The civil penalties shall be
assessed and collected by the Department as other taxes are collected.
		The provisions of this section shall not apply to an authorized holder.

HISTORY: 2012, cc. 362, 472; 2013, cc. 567, 623; 2014, cc. 422, 463, 751; 2015,
cc. 273, 290.