SB478: Cigarettes, tax-paid contraband; illegal distribution.
SENATE BILL NO. 478
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-1017.1 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalty.
Any person other than an authorized holder who possesses, with
intent to distribute, more than 5,000 (25 cartons) but fewer than 100,000 (500
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 other than an authorized holder who possesses, with intent to
distribute, 100,000 (500 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 more less than $5,000, for a first offense; (ii) $5 per pack, but
no more less than $10,000, for a second such offense committed within
a 36-month period; and (iii) $10 per pack, but no more 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.