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2015 SESSION
15104699DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-1017.1 of the Code of Virginia is amended and reenacted and that the Code of Virginia is amended by adding in Article 1 of Chapter 10 of Title 58.1 a section numbered 58.1-1017.3 as follows:
§ 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalties
Any person who possesses, with intent to distribute, more than
5,000 (25 cartons) but fewer than 100,000 (500 cartons) 40,000 (200
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 who possesses, with intent to distribute, 100,000 (500 cartons)
40,000 (200 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
less than $5,000, for a first offense; (ii) $5 per pack, but no less than
$10,000, for a second such offense committed within a 36-month period; and
(iii) $10 per pack, but no 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.
The provisions of this section shall not apply to an authorized holder.
§ 58.1-1017.3. Fraudulent purchase of cigarettes; penalties.
Any person who purchases any quantity of cigarettes equal to or exceeding one carton of cigarettes or more using a business license obtained under false pretenses, a forged or invalid Virginia sales and use tax exemption certificate, or a Virginia sales and use tax exemption certificate obtained under false pretenses shall be assessed a civil penalty of (i) $2.50 per pack, but no less than $5,000, for a first offense; (ii) $5 per pack, but no less than $10,000, for a second such offense committed within a 36-month period; and (iii) $10 per pack, but no 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.
2. That the provisions of this act may result in a net increase in periods of imprisonment or commitment. Pursuant to § 30-19.1:4, the estimated amount of the necessary appropriation cannot be determined for periods of imprisonment in state adult correctional facilities; therefore, Chapter 2 of the Acts of Assembly of 2014, Special Session I, requires the Virginia Criminal Sentencing Commission to assign a minimum fiscal impact of $50,000. Pursuant to § 30-19.1:4, the estimated amount of the necessary appropriation cannot be determined for periods of commitment to the custody of the Department of Juvenile Justice.