                                 CODE OF VIRGINIA

DOCUMENTS TOUCHING PURCHASE, SALE, ETC., OF CIGARETTES TO BE KEPT FOR THREE
YEARS, SUBJECT TO INSPECTION; PENALTY (§ 58.1-1021)

It shall be the duty of every person storing, using or otherwise consuming in
this Commonwealth cigarettes subject to the provisions of this article to keep
and preserve all invoices, books, papers, cancelled checks, or other memoranda
touching the purchase, sale, exchange, receipt, ownership, storage, use or other
consumption of such cigarettes for a period of three years. All such invoices,
books, papers, cancelled checks, or other memoranda shall be subject to audit
and inspection by any duly authorized representative of the Department at any
reasonable time. Any person who fails or refuses to keep and preserve the
records as herein required shall be guilty of a Class 2 misdemeanor. Any person
who fails or refuses to allow an audit or inspection of the records as herein
provided, shall be assessed a penalty of $1,000 for each day he fails or refuses
to allow an audit or inspection of the records, to be assessed and collected by
the Department as other taxes are collected.

HISTORY: Code 1950, § 58-757.22; 1960, c. 392, § 22; 1984, c. 675; 2005, c.
28.