                                 CODE OF VIRGINIA

PENALTIES AND OTHER REMEDIES (§ 3.2-4212)

A. In addition to any other civil or criminal penalty or remedy provided by law,
upon a determination that any person has violated &#xA7; 3.2-4207 or any
regulation adopted pursuant thereto, the Commissioner may revoke or suspend such
person&#8217;s privilege to purchase tax stamps at a discounted rate. Each stamp
affixed and each offer to sell cigarettes in violation of &#xA7; 3.2-4207 shall
constitute a separate violation. Upon a determination of a violation of &#xA7;
3.2-4207 or any regulations adopted pursuant thereto, the Commissioner may also
impose a civil penalty in an amount not to exceed the greater of (i) 500 percent
of the retail value of the cigarettes sold or (ii) $5,000.

B. Any cigarettes that have been sold, offered for sale or possessed for sale in
the Commonwealth, or imported for personal consumption in the Commonwealth, in
violation of &#xA7; 3.2-4207, shall be deemed contraband and may not be sold or
offered for sale unless such cigarettes are listed in the Directory. Any such
cigarettes that are sold or offered for sale when not included in the Directory
shall be subject to confiscation and forfeiture. Any such confiscation and
forfeiture shall be governed by the procedures contained in Chapter 22.1 (&#xA7;
19.2-386.1 et seq.) of Title 19.2, which shall apply mutatis mutandis; except
that all such cigarettes so confiscated and forfeited shall be destroyed and not
resold.

C. The Attorney General may seek an injunction to restrain a threatened or
actual violation of &#xA7; 3.2-4207, subsection A of &#xA7; 3.2-4209, subsection
B of &#xA7; 3.2-4209, or subsection C of &#xA7; 3.2-4209 by a stamping agent and
to compel the stamping agent to comply with such provisions. In any action
brought pursuant to this subsection in which the Commonwealth prevails, the
Commonwealth shall be entitled to recover the reasonable costs of investigation,
costs of the action and reasonable attorney fees.

D. It shall be unlawful for a person to (i) sell or distribute cigarettes or
(ii) acquire, hold, own, possess, transport, import, or cause to be imported
cigarettes that the person knows or should know are intended for distribution or
sale in the Commonwealth in violation of &#xA7; 3.2-4207. A violation of this
section involving less than 3,000 packages of cigarettes is a Class 1
misdemeanor. A violation of this section involving 3,000 or more packages of
cigarettes is a Class 1 misdemeanor, and, upon conviction, the sentence of such
person shall include a mandatory minimum term of confinement of 90 days.

HISTORY: 2003, c. 798, § 3.1-336.10; 2006, c. 674; 2008, cc. 758, 860; 2009, c.
847; 2012, cc. 283, 756.