SB489: Cigarettes, tax-paid contraband; penalty for possession with intent to distribute, exception.


SENATE BILL NO. 489
Senate Amendments in [ ] -- February 3, 2014
A BILL to amend and reenact § 58.1-1017.1 of the Code of Virginia, relating to possession with intent to distribute tax-paid, contraband cigarettes; authorized holder.
Patrons Prior to Engrossment—Senators Norment and Howell

Referred to Committee on Finance

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 than $5,000, for a first offense; (ii) $5 per pack, but no more than $10,000, for a second such offense committed within a 36-month period; and (iii) $10 per pack, but no more 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. This section shall not apply to an authorized holder as defined in § 58.1-1000.

SENATE BILL NO. 489

Offered January 8, 2014
Prefiled January 8, 2014
A BILL to amend and reenact § 58.1-1017.1 of the Code of Virginia, relating to possession with intent to distribute tax-paid, contraband cigarettes; authorized holder.
Patrons-- Norment and Howell

Referred to Committee on Finance

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 than $5,000, for a first offense; (ii) $5 per pack, but no more than $10,000, for a second such offense committed within a 36-month period; and (iii) $10 per pack, but no more 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. This section shall not apply to an authorized holder as defined in § 58.1-1000.