Bill Text: VA SB478 | 2014 | Regular Session | Chaptered

Virginia Senate Bill 478 (Prior Session Legislation)

Bill Title: Cigarettes, tax-paid contraband; illegal distribution.

Spectrum: Bipartisan Bill

Status: (Passed) 2014-03-31 - Governor: Acts of Assembly Chapter text (CHAP0463) [SB478 Detail]

Download: Virginia-2014-SB478-Chaptered.html

CHAPTER 463 An Act to amend and reenact §58.1-1017.1 of the Code of Virginia, relating to illegal distribution of tax-paid contraband cigarettes; civil penalties. [S 478] Approved March 31, 2014

Be it enacted by the General Assembly of Virginia:

1. That §58.1-1017.1 of the Code of Virginia is amended and reenacted as follows:

§58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalty.

Any person other than an authorized holder who possesses, with intent to distribute, more than 5,000 (25 cartons) but fewer than 100,000 (500 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 other than an authorized holder who possesses, with intent to distribute, 100,000 (500 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 ~~more~~ less than $5,000, for a first offense; (ii) $5 per pack, but no ~~more~~ less than $10,000, for a second such offense committed within a 36-month period; and (iii) $10 per pack, but no ~~more~~ 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.