§ 58.1-1015. Removal, reuse, unauthorized sale, etc., of stamps; counterfeitstamps; seizure and forfeiture; penalties.
A. Whoever removes or otherwise prepares any Virginia revenue stamp withintent to use, or cause the same to be used, after it has already been used,or buys, sells, offers for sale, or gives away any such washed or removed orrestored stamps to any person for using or who used the same, or has in hispossession any washed or restored or removed or altered stamp that has beenremoved from the article to which it has been previously affixed, or whoeverfor the purpose of indicating the payment of any tax hereunder reuses anystamp which has heretofore been used for the purpose of paying any taxprovided in this article, or whoever manufactures, buys, sells, offers forsale, or has in his possession any reproduction or counterfeit of theVirginia revenue stamps provided for in this article, or whoever sells anyVirginia revenue stamps not affixed to taxable cigarettes shall be subject tothe penalty provided for in this section.
B. It shall be unlawful to sell or possess cigarettes that are affixed with areproduction or counterfeit of Virginia revenue stamps. Such cigarettes andstamps shall be subject to seizure, forfeiture and destruction by theDepartment or any law-enforcement officer of the Commonwealth. All fixtures,equipment, materials and personal property used in substantial connectionwith the sale or possession of cigarettes that are affixed with areproduction or counterfeit of Virginia revenue stamps in a knowing andintentional violation of this article shall be subject to seizure andforfeiture according to the procedures contained in Chapter 22.1 (§19.2-386.1 et seq.) of Title 19.2, applied mutatis mutandis.
C. Any person who knowingly violates subsection A with a total quantity ofless than 40 revenue stamps shall be punished by a civil penalty of no morethan $1,000. Any person who knowingly violates subsection B shall, for asecond or subsequent offense involving a total quantity of less than 40revenue stamps, be punished by a civil penalty of no more than $5,000 and, ifapplicable, the revocation by the Department of Taxation of his wholesaledealer license.
D. Any person who knowingly violates subsection B with a total quantity of 40or more revenue stamps shall be punished by a civil penalty of no more than$2,000. Any person who knowingly violates subsection B shall, for a second orsubsequent offense involving a total quantity of 40 or more revenue stamps,be punished by a civil penalty of no more than $50,000 and, if applicable,the revocation by the Department of Taxation of his wholesale dealer license.
The Attorney General is authorized to enforce the provisions of this section.
(Code 1950, § 58-757.14; 1960, c. 392, § 14; 1984, c. 675; 2003, c. 1010.)
§ 58.1-1015. Removal, reuse, unauthorized sale, etc., of stamps; counterfeitstamps; seizure and forfeiture; penalties.
A. Whoever removes or otherwise prepares any Virginia revenue stamp withintent to use, or cause the same to be used, after it has already been used,or buys, sells, offers for sale, or gives away any such washed or removed orrestored stamps to any person for using or who used the same, or has in hispossession any washed or restored or removed or altered stamp that has beenremoved from the article to which it has been previously affixed, or whoeverfor the purpose of indicating the payment of any tax hereunder reuses anystamp which has heretofore been used for the purpose of paying any taxprovided in this article, or whoever manufactures, buys, sells, offers forsale, or has in his possession any reproduction or counterfeit of theVirginia revenue stamps provided for in this article, or whoever sells anyVirginia revenue stamps not affixed to taxable cigarettes shall be subject tothe penalty provided for in this section.
B. It shall be unlawful to sell or possess cigarettes that are affixed with areproduction or counterfeit of Virginia revenue stamps. Such cigarettes andstamps shall be subject to seizure, forfeiture and destruction by theDepartment or any law-enforcement officer of the Commonwealth. All fixtures,equipment, materials and personal property used in substantial connectionwith the sale or possession of cigarettes that are affixed with areproduction or counterfeit of Virginia revenue stamps in a knowing andintentional violation of this article shall be subject to seizure andforfeiture according to the procedures contained in Chapter 22.1 (§19.2-386.1 et seq.) of Title 19.2, applied mutatis mutandis.
C. Any person who knowingly violates subsection A with a total quantity ofless than 40 revenue stamps shall be punished by a civil penalty of no morethan $1,000. Any person who knowingly violates subsection B shall, for asecond or subsequent offense involving a total quantity of less than 40revenue stamps, be punished by a civil penalty of no more than $5,000 and, ifapplicable, the revocation by the Department of Taxation of his wholesaledealer license.
D. Any person who knowingly violates subsection B with a total quantity of 40or more revenue stamps shall be punished by a civil penalty of no more than$2,000. Any person who knowingly violates subsection B shall, for a second orsubsequent offense involving a total quantity of 40 or more revenue stamps,be punished by a civil penalty of no more than $50,000 and, if applicable,the revocation by the Department of Taxation of his wholesale dealer license.
The Attorney General is authorized to enforce the provisions of this section.
(Code 1950, § 58-757.14; 1960, c. 392, § 14; 1984, c. 675; 2003, c. 1010.)
§ 58.1-1015. Removal, reuse, unauthorized sale, etc., of stamps; counterfeitstamps; seizure and forfeiture; penalties.
A. Whoever removes or otherwise prepares any Virginia revenue stamp withintent to use, or cause the same to be used, after it has already been used,or buys, sells, offers for sale, or gives away any such washed or removed orrestored stamps to any person for using or who used the same, or has in hispossession any washed or restored or removed or altered stamp that has beenremoved from the article to which it has been previously affixed, or whoeverfor the purpose of indicating the payment of any tax hereunder reuses anystamp which has heretofore been used for the purpose of paying any taxprovided in this article, or whoever manufactures, buys, sells, offers forsale, or has in his possession any reproduction or counterfeit of theVirginia revenue stamps provided for in this article, or whoever sells anyVirginia revenue stamps not affixed to taxable cigarettes shall be subject tothe penalty provided for in this section.
B. It shall be unlawful to sell or possess cigarettes that are affixed with areproduction or counterfeit of Virginia revenue stamps. Such cigarettes andstamps shall be subject to seizure, forfeiture and destruction by theDepartment or any law-enforcement officer of the Commonwealth. All fixtures,equipment, materials and personal property used in substantial connectionwith the sale or possession of cigarettes that are affixed with areproduction or counterfeit of Virginia revenue stamps in a knowing andintentional violation of this article shall be subject to seizure andforfeiture according to the procedures contained in Chapter 22.1 (§19.2-386.1 et seq.) of Title 19.2, applied mutatis mutandis.
C. Any person who knowingly violates subsection A with a total quantity ofless than 40 revenue stamps shall be punished by a civil penalty of no morethan $1,000. Any person who knowingly violates subsection B shall, for asecond or subsequent offense involving a total quantity of less than 40revenue stamps, be punished by a civil penalty of no more than $5,000 and, ifapplicable, the revocation by the Department of Taxation of his wholesaledealer license.
D. Any person who knowingly violates subsection B with a total quantity of 40or more revenue stamps shall be punished by a civil penalty of no more than$2,000. Any person who knowingly violates subsection B shall, for a second orsubsequent offense involving a total quantity of 40 or more revenue stamps,be punished by a civil penalty of no more than $50,000 and, if applicable,the revocation by the Department of Taxation of his wholesale dealer license.
The Attorney General is authorized to enforce the provisions of this section.
(Code 1950, § 58-757.14; 1960, c. 392, § 14; 1984, c. 675; 2003, c. 1010.)
