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2014 SESSION
14102695DBe 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
than $5,000, for a first offense; (ii) $5 per pack, but no more than $10,000,
for a second such offense committed within a 36-month period; and (iii) $10 per
pack, but no more 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. This section shall
not apply to an authorized holder as defined in § 58.1-1000.