Cigarette tax; penalties for unstamped cigarettes. (HB820)
Introduced By
Del. Scott Surovell (D-Fairfax)
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; 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 »

