                                 CODE OF VIRGINIA

REMOVAL, REUSE, UNAUTHORIZED SALE, ETC., OF STAMPS; COUNTERFEIT STAMPS; SEIZURE
AND FORFEITURE; PENALTIES (§ 58.1-1015)

A. Whoever removes or otherwise prepares any Virginia revenue stamp with intent
to use, or cause the same to be used, after it has already been used, or buys,
sells, offers for sale, or gives away any such washed or removed or restored
stamps to any person for using or who used the same, or has in his possession
any washed or restored or removed or altered stamp that has been removed from
the article to which it has been previously affixed, or whoever for the purpose
of indicating the payment of any tax hereunder reuses any stamp which has
heretofore been used for the purpose of paying any tax provided in this article,
or whoever manufactures, buys, sells, offers for sale, or has in his possession
any reproduction or counterfeit of the Virginia revenue stamps provided for in
this article, or whoever sells any Virginia revenue stamps not affixed to
taxable cigarettes shall be subject to the penalty provided for in this section.

B. It shall be unlawful to sell or possess cigarettes that are affixed with a
reproduction or counterfeit of Virginia revenue stamps. Such cigarettes and
stamps shall be subject to seizure, forfeiture and destruction by the Department
or any law-enforcement officer of the Commonwealth. All fixtures, equipment,
materials and personal property used in substantial connection with the sale or
possession of cigarettes that are affixed with a reproduction or counterfeit of
Virginia revenue stamps in a knowing and intentional violation of this article
shall be subject to seizure and forfeiture according to the procedures contained
in Chapter 22.1 (&#xA7; 19.2-386.1 et seq.) of Title 19.2, applied mutatis
mutandis.

C. Any person who knowingly violates subsection A with a total quantity of less
than 40 revenue stamps shall be punished by a civil penalty of no more than
$1,000. Any person who knowingly violates subsection B shall, for a second or
subsequent offense involving a total quantity of less than 40 revenue stamps, be
punished by a civil penalty of no more than $5,000 and, if applicable, the
revocation by the Department of Taxation of his wholesale dealer license.

D. Any person who knowingly violates subsection B with a total quantity of 40 or
more revenue stamps shall be punished by a civil penalty of no more than $2,000.
Any person who knowingly violates subsection B shall, for a second or subsequent
offense involving a total quantity of 40 or more revenue stamps, be punished by
a civil penalty of no more than $50,000 and, if applicable, the revocation by
the Department of Taxation of his wholesale dealer license.
			The Attorney General is authorized to enforce the provisions of this section.

HISTORY: Code 1950, § 58-757.14; 1960, c. 392, § 14; 1984, c. 675; 2003, c.
1010.