58.1-2274 - Unlawful importing, transportation, delivery, storage or sale of fuel; sale to enforce assessment. - Virginia Statutes

§ 58.1-2274. Unlawful importing, transportation, delivery, storage or sale offuel; sale to enforce assessment.

A. Upon the discovery of any fuel illegally imported into, or illegallytransported, delivered, stored or sold in, the Commonwealth, the Commissionershall order the tank or other storage receptacle in which the fuel is locatedto be seized and locked or sealed until the tax, penalties and interestlevied under this chapter are assessed and paid.

B. If the assessment for such tax is not paid within thirty days, theCommissioner is hereby authorized, in addition to the other remediesauthorized in this chapter, to sell such fuel and use the proceeds of suchsale to satisfy the assessment due, with any funds which exceed theassessment and costs of the sale being returned to the owner of the fuel.

C. All fuel and any property, tangible or intangible, which may be found uponthe person or in any vehicle which such person is using, including thevehicle itself, to aid the person in the transportation or sale of illegallytransported, delivered, stored, sold, imported or acquired fuel, and anyproperty found in the immediate vicinity of any place where such illegallytransported, delivered, stored, sold, imported or acquired fuel may belocated, including motor vehicles, tanks, and other storage devices, used toaid in the illegal transportation or sale of such fuel, shall be deemedcontraband and shall be forfeited to the Commonwealth.

D. Any efforts by the Department to effect the forfeiture allowed under theauthority of this section shall be governed by Chapter 22 (§ 19.2-369 etseq.) of Title 19.2, mutatis mutandis. However, such procedures shall not beapplicable to the Department's tax collection powers and the use of suchpowers to enforce a tax liability against the illegally transported,delivered, stored, sold, imported or acquired fuel.

(2000, cc. 729, 758.)