§ 58.1-1021. Documents touching purchase, sale, etc., of cigarettes to bekept for three years, subject to inspection; penalty.
It shall be the duty of every person storing, using or otherwise consuming inthis Commonwealth cigarettes subject to the provisions of this article tokeep and preserve all invoices, books, papers, cancelled checks, or othermemoranda touching the purchase, sale, exchange, receipt, ownership, storage,use or other consumption of such cigarettes for a period of three years. Allsuch invoices, books, papers, cancelled checks, or other memoranda shall besubject to audit and inspection by any duly authorized representative of theDepartment at any reasonable time. Any person who fails or refuses to keepand preserve the records as herein required shall be guilty of a Class 2misdemeanor. Any person who fails or refuses to allow an audit or inspectionof the records as herein provided, shall be assessed a penalty of $1,000 foreach 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.
(Code 1950, § 58-757.22; 1960, c. 392, § 22; 1984, c. 675; 2005, c. 28.)
§ 58.1-1021. Documents touching purchase, sale, etc., of cigarettes to bekept for three years, subject to inspection; penalty.
It shall be the duty of every person storing, using or otherwise consuming inthis Commonwealth cigarettes subject to the provisions of this article tokeep and preserve all invoices, books, papers, cancelled checks, or othermemoranda touching the purchase, sale, exchange, receipt, ownership, storage,use or other consumption of such cigarettes for a period of three years. Allsuch invoices, books, papers, cancelled checks, or other memoranda shall besubject to audit and inspection by any duly authorized representative of theDepartment at any reasonable time. Any person who fails or refuses to keepand preserve the records as herein required shall be guilty of a Class 2misdemeanor. Any person who fails or refuses to allow an audit or inspectionof the records as herein provided, shall be assessed a penalty of $1,000 foreach 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.
(Code 1950, § 58-757.22; 1960, c. 392, § 22; 1984, c. 675; 2005, c. 28.)
§ 58.1-1021. Documents touching purchase, sale, etc., of cigarettes to bekept for three years, subject to inspection; penalty.
It shall be the duty of every person storing, using or otherwise consuming inthis Commonwealth cigarettes subject to the provisions of this article tokeep and preserve all invoices, books, papers, cancelled checks, or othermemoranda touching the purchase, sale, exchange, receipt, ownership, storage,use or other consumption of such cigarettes for a period of three years. Allsuch invoices, books, papers, cancelled checks, or other memoranda shall besubject to audit and inspection by any duly authorized representative of theDepartment at any reasonable time. Any person who fails or refuses to keepand preserve the records as herein required shall be guilty of a Class 2misdemeanor. Any person who fails or refuses to allow an audit or inspectionof the records as herein provided, shall be assessed a penalty of $1,000 foreach 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.
(Code 1950, § 58-757.22; 1960, c. 392, § 22; 1984, c. 675; 2005, c. 28.)
