Cigarette tax; increases penalty for failure to properly affix stamps. (HB569)
Introduced By
Progress
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Introduced |
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Passed Committee |
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Passed House |
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Passed Senate |
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Signed by Governor |
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Became Law |
Description
Cigarette tax; penalty for failure to properly affix stamps. Increases from $250 to $500 the penalty for failure to affix tax stamps to 100 or more packs of cigarettes. If the number of unstamped packs exceeds 500, it shall be prima facie of intent to defraud. If a person sells, transports, receives or possesses 3,000 or more packages of unstamped cigarettes, the Tax Department may impose a penalty, not to exceed $2,500 per pack. Amends § 58.1-1013 (“Penalty for failing to affix stamps; subsequent violations of article.”), of the Code of Virginia. View Full Text »
Status
03/31/2006: signed by governor
View Bill's History
