                                 CODE OF VIRGINIA

RECORDKEEPING; AUDITS, INSPECTIONS, AND INVESTIGATIONS; PENALTIES (§
59.1-293.19)

A. Any person that receives, stores, sells, handles, or transports liquid
nicotine or nicotine vapor products shall preserve all invoices, books, papers,
canceled checks, or other documents relating to the purchase, sale, exchange,
receipt, or transportation of all liquid nicotine or nicotine vapor products for
a period of three years. All such invoices, books, papers, canceled checks, or
other documents shall be subject to audit or inspection at any time by any duly
authorized representative of the Attorney General.

B. Any person who violates the provisions of subsection A is guilty of a Class 2
misdemeanor.

C. The Department of Taxation shall impose a penalty of $1,000 for each day that
a person fails or refuses to allow or cooperate with an audit, inspection, or
investigation of such records. Such penalty shall be collected as other taxes
are collected. Upon a person&#8217;s refusal to cooperate with an audit,
inspection, or investigation, the Attorney General may apply to the Circuit
Court for the City of Richmond for injunctive relief.

D. The Department of Taxation, the Attorney General, any other law-enforcement
agency of the Commonwealth, or any federal law-enforcement agency conducting a
criminal investigation involving the trafficking of liquid nicotine or nicotine
vapor products may access at any time the records required to be preserved by
this section. Copies of such records shall be provided to such officials or
agencies upon request. Any court, investigatory grand jury, or special grand
jury that has been impaneled in accordance with the provisions of Chapter 13
(&#xA7; 19.2-191 et seq.) of Title 19.2 may access such records if relevant to
any proceedings therein. Such records shall be exempt from disclosure under the
Virginia Freedom of Information Act (&#xA7; 2.2-3700 et seq.). Investigators of
the Attorney General may accompany and participate with other law-enforcement
officials engaging in enforcement action relating to such trafficking.

HISTORY: 2024, cc. 793, 828.