A Virginia court seal, usually seen in a criminal defense case in Newport News and Hampton.


Cigarette Taxes

Each person accepting a purchase order for a delivery sale shall collect and remit to the Board all cigarette taxes imposed by the Commonwealth.

  • A first violation of this code section is punishable by a civil penalty of up to $1,000.  A subsequent violation is punishable by a civil penalty of no more than $10,000.

Any person who knowingly, with the intent to defraud, mislead, or deceive,

  • makes a statement regarding registration and reporting of cigarette sales
  • which is false
  • is guilty of commercial misrepresentation.
  • Each filed statement containing one or more false statements constitutes a separate offense.

Commercial misrepresentation is a Class 6 felony, punishable by up to five years in prison and a $2,500 fine, either or both.

VIRGINIA CODE: http://law.lis.virginia.gov/vacodefull/title18.2/chapter6/article10/


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