4.1-332 - Nonpayment of excise tax on beer and wine coolers; additional penalties. - Virginia Statutes

§ 4.1-332. Nonpayment of excise tax on beer and wine coolers; additionalpenalties.

A. No person shall sell beer or wine coolers to retailers or consumerswithout paying the excise tax imposed by § 4.1-236. No retailer shallpurchase, receive, transport, store or sell any beer or wine coolers on whichsuch retailer has reason to know such tax has not been paid and may not bepaid.

Any person convicted of a violation of this subsection shall be guilty of aClass 1 misdemeanor.

B. In addition to subsection A, on each manufacturer, bottler or wholesalerwho fails to make any return and pay the full amount of the tax required by §4.1-236, there shall be imposed a civil penalty to be added to the tax in theamount of five percent of the proper tax due if the failure is for not morethan thirty days, with an additional five percent for each additional thirtydays, or fraction thereof, during which the failure continues. Such civilpenalty shall not exceed twenty-five percent in the aggregate. In the caseof a false or fraudulent return, where willful intent exists to defraud theCommonwealth of any excise tax due on beer and wine coolers, a civil penaltyof fifty percent of the amount of the proper tax due shall be assessed. Allpenalties and interest shall be payable to the Board and if not so paid shallbe collectible in the same manner as if they were a part of the tax imposed.

C. After reasonable notice to the manufacturer, bottler, wholesaler orretailer, the Board may suspend or revoke the license of the manufacturer,bottler, wholesaler or retailer who has failed to make any return or to paythe full amount of the excise tax.

(1988, c. 261, §§ 4-139, 4-140; 1993, c. 866.)