                                 CODE OF VIRGINIA

ADDITIONAL POWERS; ACCESS TO CERTAIN TOBACCO SALES RECORDS; INSPECTIONS; PENALTY
(§ 4.1-103.01)

A. Notwithstanding the provisions of &#xA7; 58.1-3 or any other provision of
law, the Tax Commissioner shall provide to the Board the name, address, and
other identifying information within his possession of all wholesale cigarette
dealers.

B. All invoices, books, papers or other memoranda and records concerning the
sale of cigarettes maintained by wholesale cigarette dealers pursuant to &#xA7;
58.1-1007 shall be subject to inspection during normal business hours by special
agents of the Board. Any person who, upon request by a special agent,
unreasonably fails or refuses to allow an inspection of the records authorized
by this subsection shall be guilty of a Class 2 misdemeanor.

C. The Board may use the information obtained from the Tax Commissioner or by
the inspections authorized by subsection B only for the purpose of creating and
maintaining a list of retail dealers to facilitate enforcement of the laws
governing the sale of tobacco products to minors. Neither the Board nor any
special agent shall divulge any information provided by the Tax Commissioner or
obtained in the performance of the inspections authorized by subsection B to
anyone other than to another special agent. Any person violating the provisions
of this subsection shall be guilty of a Class 2 misdemeanor.

HISTORY: 1998, cc. 189, 364.