58.1-1021.04:3 - Unlawful importation, transportation, or possession of tobacco products. - Virginia Statutes

§ 58.1-1021.04:3. Unlawful importation, transportation, or possession oftobacco products.

It shall be unlawful for any person who is not a licensed distributor in theCommonwealth pursuant to this article to import, transport, or possess, forresale, any tobacco products in the Commonwealth, or under circumstances andconditions that indicate that tobacco products are being imported,transported, or possessed in a manner as to knowingly and intentionally evadeor attempt to evade the tax imposed by this article. Such tobacco productsshall be subject to seizure, forfeiture and destruction by the Department orany law-enforcement officer of the Commonwealth. All fixtures, equipment,materials and personal property used in substantial connection with the saleor possession of tobacco products involved in a knowing and intentionalviolation of this article shall be subject to seizure and forfeitureaccording to the procedures contained in Chapter 22.1 (§ 19.2-386.1 et seq.)of Title 19.2, applied mutatis mutandis.

(2005, c. 71.)