The Department shall provide by rules and regulations forms and kinds of containers, the methods of breaking packages and methods of affixing stamps that shall be employed by persons subject to the cigarette tax, thereby making possible the enforcement of payment of the cigarette tax by inspection. Any person subject to this tax engaging in or permitting such practices as are prohibited by rules and regulations of the Department or any person who upon demand of the Department or any of its officers or agents refuses to allow full inspection of the premises or any part thereof, or in any way interferes with any agent of the Department in the performance of his duties in enforcing this chapter, shall be guilty of a Class 2 misdemeanor. Further, a stamping agent shall have such agent's stamping permit suspended and be subject to a penalty of $1,000 for each day the stamping agent engages in or permits practices that are prohibited by rules and regulations of the Department or refuses to allow full inspection of the premises or any part thereof, or in any way interferes with any agent of the Department in the performance of his duties in enforcing this chapter. Such penalty shall be assessed and collected by the Department as other taxes are collected.
Code 1950, § 58-757.5; 1960, c. 392, § 5; 1984, c. 675; 2005, c. 28.
Structure Code of Virginia
§ 58.1-1003. How paid; affixing of stamps; records of stamping agents; civil penalties
§ 58.1-1003.1. Bad debt; deduction; definition
§ 58.1-1003.3. Roll-your-own cigarette machines
§ 58.1-1008. Monthly reports of stamping agents; penalty
§ 58.1-1008.1. Monthly reports of tobacco product manufacturers
§ 58.1-1008.2. Materially false statements in reports
§ 58.1-1010. Sale of unstamped cigarettes by wholesale dealers; penalty
§ 58.1-1011. Qualification for permit to affix Virginia revenue stamps; penalty
§ 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article
§ 58.1-1016. Administration and enforcement of tax
§ 58.1-1017. Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
§ 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalties
§ 58.1-1017.2. Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
§ 58.1-1017.3. Fraudulent purchase of cigarettes; penalties
§ 58.1-1017.4. Documents to be provided at purchase
§ 58.1-1019. Monthly returns and payment of tax
§ 58.1-1020. Assessment of tax by Department
§ 58.1-1021.02. Tax on tobacco products
§ 58.1-1021.02:1. Reports by manufacturers of tobacco products
§ 58.1-1021.02:2. Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
§ 58.1-1021.03. Monthly return and payments of tax
§ 58.1-1021.04. Failure to file return; fraudulent return; penalties; interest; overpayment of tax
§ 58.1-1021.04:1. Distributor's or remote retail seller's license; penalty
§ 58.1-1021.04:2. Certain records required of distributor; access to premises
§ 58.1-1021.04:4. Purchase of tobacco products for resale
§ 58.1-1021.04:5. Tax Commissioner to establish guidelines and rules
§ 58.1-1021.05. Use of revenues