                                 CODE OF VIRGINIA

FRAUDULENT PURCHASE OF CIGARETTES; PENALTIES (§ 58.1-1017.3)

Any person who purchases 5,000 (25 cartons) cigarettes or fewer using a forged
business license, a business license obtained under false pretenses, a forged or
invalid Virginia sales and use tax exemption certificate, a forged or invalid
Virginia cigarette exemption certificate, or a Virginia sales and use tax
exemption certificate obtained under false pretenses is guilty of a Class 1
misdemeanor for a first offense and a Class 6 felony for a second or subsequent
offense. Any person who purchases more than 5,000 (25 cartons) cigarettes using
a forged business license, a business license obtained under false pretenses, a
forged or invalid Virginia sales and use tax exemption certificate, a forged or
invalid Virginia cigarette exemption certificate, or a Virginia sales and use
tax exemption certificate obtained under false pretenses is guilty of a Class 6
felony for a first offense and a Class 5 felony for a second or subsequent
offense. Additionally, any person who violates the provisions of this section
shall be assessed a civil penalty of (i) $2.50 per pack, but no less than
$5,000, for a first offense; (ii) $5 per pack, but no less than $10,000, for a
second such offense committed within a 36-month period; and (iii) $10 per pack,
but no less than $50,000, for a third or subsequent such offense committed
within a 36-month period. The civil penalties shall be assessed and collected by
the Department as other taxes are collected.
		The provisions of this section shall not preclude prosecution under any other
statute.

HISTORY: 2015, cc. 273, 290; 2017, cc. 112, 453.