It shall be the duty of every person receiving, storing, selling, handling or transporting cigarettes in any manner whatsoever, to preserve all invoices, books, papers, cancelled checks, or other documents relating to the purchase, sale, exchange, receipt or transportation of all cigarettes for a period of three years. All such invoices, books, papers, cancelled checks or other memoranda and records shall be subject to audit and inspection at all times by any duly authorized representative of the Department, the Office of the Attorney General, or the Department of Alcoholic Beverage Control or by a local cigarette tax administrative or enforcement official. Any person who fails or refuses to keep and preserve the records as required in this section shall be guilty of a Class 2 misdemeanor. Any person who, upon request by a duly authorized agent who is entitled to audit and inspect such records, fails or refuses to allow an audit or inspection of records as provided in this section shall have his stamping permit suspended until such time as the audit or inspection is allowed. The Department may impose a penalty of $1,000 for each day that the person fails or refuses to allow an audit or inspection of the records. The penalty shall be assessed and collected by the Department as other taxes are collected.
Code 1950, §§ 58-757.4, 58-757.6; 1960, c. 392, §§ 4, 6; 1984, c. 675; 2005, c. 28; 2015, cc. 738, 754.
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