CODE OF VIRGINIA

POSSESSION WITH INTENT TO DISTRIBUTE TAX-PAID, CONTRABAND CIGARETTES; PENALTIES
(§ 58.1-1017.1)

Any person who possesses, with intent to distribute, more than 5,000 (25
cartons) but fewer than 40,000 (200 cartons) tax-paid cigarettes is guilty of a
Class 1 misdemeanor for a first offense and is guilty of a Class 6 felony for
any second or subsequent offense. Any person who possesses, with intent to
distribute, 40,000 (200 cartons) or more tax-paid cigarettes is guilty of a
Class 6 felony for a first offense and is guilty of 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 apply to an authorized
holder.

HISTORY: 2012, cc. 362, 472; 2013, cc. 567, 623; 2014, cc. 422, 463, 751; 2015,
cc. 273, 290.