                                 CODE OF VIRGINIA

CIVIL PENALTIES; PENALTIES (§ 18.2-246.13)

A. In addition to any criminal penalties for violations of this article and
except for civil penalties otherwise provided in this article, a first violation
of any provision of this article shall be punishable by a civil penalty of no
more than $1,000. A second or subsequent violation of any provision of this
article shall be punishable by a civil penalty of no more than $10,000.

B. Any prospective consumer who knowingly submits a false certification under
subdivision A 1 of &#xA7; 18.2-246.8 shall be subject to a civil penalty of no
more than $5,000 for each such offense.

C. Any person failing to collect or remit to the Board or the Department of
Taxation any tax required in connection with a delivery sale shall be assessed,
in addition to any other applicable penalty, a civil penalty of no more than
five times the retail value of the cigarettes involved.

D. Any civil penalty collected under this article shall be paid to the general
fund.

E. Any person who fails to file the statement required by subsection A of &#xA7;
18.2-246.11 and thereafter makes a delivery sale is guilty of a Class 1
misdemeanor and for any second or subsequent offense is guilty of a violation of
&#xA7; 18.2-498.3.

F. Any person who knowingly and with the intent to defraud, mislead, or deceive
makes a statement filed as required by subsection A of &#xA7; 18.2-246.11 which
is false is guilty of a violation of &#xA7; 18.2-498.3. Each such filed
statement containing one or more false statements shall constitute a separate
offense.

G. Any person who fails to make the report required by subsection B of &#xA7;
18.2-246.11 is guilty of a Class 1 misdemeanor and for any second or subsequent
offense is guilty of a violation of &#xA7; 18.2-498.3.

H. Any person who knowingly and with the intent to defraud, mislead, or deceive
makes a materially false statement in any report required by subsection B of
&#xA7; 18.2-246.11 is guilty of a violation of &#xA7; 18.2-498.3. Each such
report containing one or more false statements constitutes a separate offense.

HISTORY: 2003, c. 1010; 2004, c. 995; 2009, c. 847; 2013, c. 625.