Cigarette tax; penalties for unstamped cigarettes. (SB476)

Introduced By

Sen. John Watkins (R-Midlothian)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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. Read the Bill »


Bill Has Passed


01/13/2010Prefiled and ordered printed; offered 01/13/10 10101369D
01/13/2010Referred to Committee on Finance
01/17/2010Impact statement from TAX (SB476)
02/10/2010Reported from Finance with amendments (15-Y 0-N) (see vote tally)
02/11/2010Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/12/2010Read second time
02/12/2010Reading of amendments waived
02/12/2010Committee amendments agreed to
02/12/2010Engrossed by Senate as amended SB476E
02/12/2010Printed as engrossed 10101369D-E
02/15/2010Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/17/2010Placed on Calendar
02/17/2010Read first time
02/17/2010Referred to Committee on Finance
02/18/2010Assigned Finance sub: #1
02/18/2010Assigned Finance sub: #2
02/19/2010Impact statement from TAX (SB476E)
02/24/2010Subcommittee recommends reporting (10-Y 0-N)
03/01/2010Reported from Finance (22-Y 0-N) (see vote tally)
03/02/2010Read second time
03/03/2010Read third time
03/03/2010Passed House BLOCK VOTE (99-Y 0-N)
03/03/2010VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (see vote tally)
03/04/2010Impact statement from TAX (SB476ER)
03/11/2010Bill text as passed Senate and House (SB476ER)
03/11/2010Signed by Speaker
03/13/2010Signed by President
04/11/2010G Approved by Governor-Chapter 471 (effective 7/1/10)
04/11/2010G Acts of Assembly Chapter text (CHAP0471)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 35 seconds.

Duplicate Bills

The following bills are identical to this one: HB820.