§ 58.1-1008. Monthly reports of stamping agents; penalty.
In addition to the reporting requirements imposed by § 58.1-1003, everystamping agent qualifying as such with the Department shall be required tofile a report between the first and twentieth of each month, covering thepurchase or receipt by them of all cigarettes during the preceding month. Thereport shall give in detail the different kinds and quantities of cigarettesso purchased or received by them during the preceding month. The report shallalso list all orders for cigarettes purchased through such wholesale dealerfrom without this Commonwealth on a drop shipment and consigned direct to theperson ordering such cigarettes through such stamping agent. If, uponexamination of invoices of any stamping agent, such agent is unable tofurnish evidence to the Department of sufficient stamp purchases to coverunstamped cigarettes purchased by him, the prima facie presumption shallarise that such cigarettes were sold without the proper stamps affixedthereto in violation of § 58.1-1003. The Department may impose a penalty of$250, to be assessed and collected by the Department as other taxes arecollected, on any stamping agent for each failure or refusal to file thereport, or portion thereof, required by this section or by § 3.2-4209 in themanner and time allowed. The Department may revoke a stamping permit for upto one year if the stamping agent fails to file more than one of the requiredreports in a timely manner in any calendar year. After such time, thestamping agent must reapply to the Department for a stamping permit. TheDepartment may also impose a penalty, to be assessed and collected by theDepartment as other taxes are collected, of $250 per pack of cigarettes onany person found to be selling cigarettes in Virginia after his stampingpermit has been revoked. Each pack of cigarettes sold shall be considered aseparate offense. Where willful intent exists, as defined in § 58.1-1013, thepenalty shall be $2,500 per pack.
(Code 1950, §§ 58-757.2, 58-757.7; 1960, c. 392, §§ 2, 7; 1962, c. 473; 1984,c. 675; 1992, c. 763; 2005, c. 28.)
§ 58.1-1008. Monthly reports of stamping agents; penalty.
In addition to the reporting requirements imposed by § 58.1-1003, everystamping agent qualifying as such with the Department shall be required tofile a report between the first and twentieth of each month, covering thepurchase or receipt by them of all cigarettes during the preceding month. Thereport shall give in detail the different kinds and quantities of cigarettesso purchased or received by them during the preceding month. The report shallalso list all orders for cigarettes purchased through such wholesale dealerfrom without this Commonwealth on a drop shipment and consigned direct to theperson ordering such cigarettes through such stamping agent. If, uponexamination of invoices of any stamping agent, such agent is unable tofurnish evidence to the Department of sufficient stamp purchases to coverunstamped cigarettes purchased by him, the prima facie presumption shallarise that such cigarettes were sold without the proper stamps affixedthereto in violation of § 58.1-1003. The Department may impose a penalty of$250, to be assessed and collected by the Department as other taxes arecollected, on any stamping agent for each failure or refusal to file thereport, or portion thereof, required by this section or by § 3.2-4209 in themanner and time allowed. The Department may revoke a stamping permit for upto one year if the stamping agent fails to file more than one of the requiredreports in a timely manner in any calendar year. After such time, thestamping agent must reapply to the Department for a stamping permit. TheDepartment may also impose a penalty, to be assessed and collected by theDepartment as other taxes are collected, of $250 per pack of cigarettes onany person found to be selling cigarettes in Virginia after his stampingpermit has been revoked. Each pack of cigarettes sold shall be considered aseparate offense. Where willful intent exists, as defined in § 58.1-1013, thepenalty shall be $2,500 per pack.
(Code 1950, §§ 58-757.2, 58-757.7; 1960, c. 392, §§ 2, 7; 1962, c. 473; 1984,c. 675; 1992, c. 763; 2005, c. 28.)
§ 58.1-1008. Monthly reports of stamping agents; penalty.
In addition to the reporting requirements imposed by § 58.1-1003, everystamping agent qualifying as such with the Department shall be required tofile a report between the first and twentieth of each month, covering thepurchase or receipt by them of all cigarettes during the preceding month. Thereport shall give in detail the different kinds and quantities of cigarettesso purchased or received by them during the preceding month. The report shallalso list all orders for cigarettes purchased through such wholesale dealerfrom without this Commonwealth on a drop shipment and consigned direct to theperson ordering such cigarettes through such stamping agent. If, uponexamination of invoices of any stamping agent, such agent is unable tofurnish evidence to the Department of sufficient stamp purchases to coverunstamped cigarettes purchased by him, the prima facie presumption shallarise that such cigarettes were sold without the proper stamps affixedthereto in violation of § 58.1-1003. The Department may impose a penalty of$250, to be assessed and collected by the Department as other taxes arecollected, on any stamping agent for each failure or refusal to file thereport, or portion thereof, required by this section or by § 3.2-4209 in themanner and time allowed. The Department may revoke a stamping permit for upto one year if the stamping agent fails to file more than one of the requiredreports in a timely manner in any calendar year. After such time, thestamping agent must reapply to the Department for a stamping permit. TheDepartment may also impose a penalty, to be assessed and collected by theDepartment as other taxes are collected, of $250 per pack of cigarettes onany person found to be selling cigarettes in Virginia after his stampingpermit has been revoked. Each pack of cigarettes sold shall be considered aseparate offense. Where willful intent exists, as defined in § 58.1-1013, thepenalty shall be $2,500 per pack.
(Code 1950, §§ 58-757.2, 58-757.7; 1960, c. 392, §§ 2, 7; 1962, c. 473; 1984,c. 675; 1992, c. 763; 2005, c. 28.)
