18.2-246.13 - Penalties. - Virginia Statutes

§ 18.2-246.13. Penalties.

A. Except as specifically provided in § 18.2-246.14, a first violation of anyprovision of this article shall be punishable by a civil penalty of no morethan $1,000. A second or subsequent violation of any provision of thisarticle shall be punishable by a civil penalty of no more than $10,000.

B. Any prospective consumer who knowingly submits a false certification undersubdivision A 1 of § 18.2-246.8 shall be subject to a civil penalty of nomore than $5,000 for each such offense.

C. Any person failing to collect or remit to the Board or the Department ofTaxation any tax required in connection with a delivery sale shall beassessed, in addition to any other applicable penalty, a civil penalty of nomore than five times the retail value of the cigarettes involved.

D. Any civil penalty collected under this article shall be paid to thegeneral fund.

E. Any person who fails to file the statement required by subsection A of §18.2-246.11 and thereafter makes a delivery sale is guilty of a Class 1misdemeanor and for any second or subsequent offense is guilty of a violationof § 18.2-498.3.

F. Any person who knowingly and with the intent to defraud, mislead, ordeceive makes a statement filed as required by subsection A of § 18.2-246.11which is false is guilty of a violation of § 18.2-498.3. Each such filedstatement containing one or more false statements shall constitute a separateoffense.

G. Any person who fails to make the report required by subsection B of §18.2-246.11 is guilty of a Class 1 misdemeanor and for any second orsubsequent offense is guilty of a violation of § 18.2-498.3.

H. Any person who knowingly and with the intent to defraud, mislead, ordeceive makes a materially false statement in any report required bysubsection B of § 18.2-246.11 is guilty of a violation of § 18.2-498.3. Eachsuch report containing one or more false statements constitutes a separateoffense.

(2003, c. 1010; 2004, c. 995; 2009, c. 847.)