Cigarette tax; penalties for unstamped cigarettes. (HB820)

Introduced By

Del. Scott Surovell (D-Fairfax)

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law

Description

Cigarette tax; penalties for unstamped cigarettes.  Creates more civil penalties for unstamped cigarettes as follows: $2.50 per pack, up to $500, for the first violation by a legal entity within a 36-month period; $5 per pack, up to $1,000, for the second violation by the legal entity within a 36-month period; and $10 per pack, up to $50,000, for the third or subsequent violation by the legal entity within a 36-month period. If willful intent exists to defraud the Commonwealth, the penalty is $25 per pack, up to $250,000.  The same penalties apply to any person who sells, purchases, transports, receives, or possesses unstamped cigarettes.   View Full Text »

Outcome

Bill Has Passed
View Bill's History

Duplicate Bills

The following bills are identical duplicates of this one: SB476.