                                 CODE OF VIRGINIA

FORMS AND KINDS OF CONTAINERS, METHODS OF BREAKING PACKAGES, AND METHODS OF
AFFIXING STAMPS; PENALTY FOR INTERFERING WITH ENFORCEMENT OF ARTICLE (§
58.1-1006)

The Department shall provide by rules and regulations forms and kinds of
containers, the methods of breaking packages and methods of affixing stamps that
shall be employed by persons subject to the cigarette tax, thereby making
possible the enforcement of payment of the cigarette tax by inspection. Any
person subject to this tax engaging in or permitting such practices as are
prohibited by rules and regulations of the Department or any person who upon
demand of the Department or any of its officers or agents refuses to allow full
inspection of the premises or any part thereof, or in any way interferes with
any agent of the Department in the performance of his duties in enforcing this
chapter, shall be guilty of a Class 2 misdemeanor. Further, a stamping agent
shall have such agent&#8217;s stamping permit suspended and be subject to a
penalty of $1,000 for each day the stamping agent engages in or permits
practices that are prohibited by rules and regulations of the Department or
refuses to allow full inspection of the premises or any part thereof, or in any
way interferes with any agent of the Department in the performance of his duties
in enforcing this chapter. Such penalty shall be assessed and collected by the
Department as other taxes are collected.

HISTORY: Code 1950, § 58-757.5; 1960, c. 392, § 5; 1984, c. 675; 2005, c. 28.