4.1-103.01 - Additional powers; access to certain tobacco sales records; inspections; penalty. - Virginia Statutes

§ 4.1-103.01. Additional powers; access to certain tobacco sales records;inspections; penalty.

A. Notwithstanding the provisions of § 58.1-3 or any other provision of law,the Tax Commissioner shall provide to the Board the name, address, and otheridentifying information within his possession of all wholesale cigarettedealers.

B. All invoices, books, papers or other memoranda and records concerning thesale of cigarettes maintained by wholesale cigarette dealers pursuant to §58.1-1007 shall be subject to inspection during normal business hours byspecial agents of the Board. Any person who, upon request by a special agent,unreasonably fails or refuses to allow an inspection of the recordsauthorized by this subsection shall be guilty of a Class 2 misdemeanor.

C. The Board may use the information obtained from the Tax Commissioner or bythe inspections authorized by subsection B only for the purpose of creatingand maintaining a list of retail dealers to facilitate enforcement of thelaws governing the sale of tobacco products to minors. Neither the Board norany special agent shall divulge any information provided by the TaxCommissioner or obtained in the performance of the inspections authorized bysubsection B to anyone other than to another special agent. Any personviolating the provisions of this subsection shall be guilty of a Class 2misdemeanor.

(1998, cc. 189, 364.)