Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1033
Prohibited acts
It shall be unlawful for any person to:
# 1.
Sell or distribute in the Commonwealth, acquire, hold, own, possess, or transport, for sale or distribution in the Commonwealth, or import, or cause to be imported, into the Commonwealth for sale or distribution in the Commonwealth (i) any cigarettes the package of which bears any statement, label, stamp, sticker, or notice indicating that the manufacturer did not intend the cigarettes to be sold, distributed, or used in the United States, including but not limited to labels stating "For Export Only," "U.S. Tax-Exempt," "For Use Outside U.S.," or similar wording; (ii) any cigarettes the package of which does not comply with (a) all requirements imposed by or pursuant to federal law regarding warnings and other information on packages of cigarettes manufactured, packaged, or imported for sale, distribution, or use in the United States, including but not limited to the precise warning labels specified in the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. § 1333, or (b) all federal trademark and copyright laws; (iii) any cigarettes imported into the United States in violation of 26 U.S.C. § 5754 or 19 U.S.C. § 1681 -1681b, or any other federal law or regulations; (iv) any cigarettes that such person otherwise knows or has reason to know the manufacturer did not intend to be sold, distributed, or used in the United States; or (v) any cigarettes for which there has not been submitted to the Secretary of the U.S. Department of Health and Human Services the list or lists of the ingredients added to tobacco in the manufacture of such cigarettes required by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. § 1335a;
# 2.
Alter the package of any cigarettes, prior to sale or distribution to the ultimate consumer, so as to remove, conceal or obscure (i) any statement, label, stamp, sticker, or notice described in clause (i) of subdivision 1 or (ii) any health warning that is not specified in, or does not conform with the requirements of, the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. § 1333; or
# 3.
Affix any stamp required pursuant to Chapter 10 (§ 58.1-1000 et seq.) of this title to the package of any cigarettes described in subdivision 1 of this section or altered in violation of subdivision 2 of this section.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1021.04:2 · Certain records required of distributor; access to…
- 58.1-1021.04:3 · Unlawful importation, transportation, or possession of…
- 58.1-1021.04:4 · Purchase of tobacco products for resale
- 58.1-1021.04:5 · Tax Commissioner to establish guidelines and rules
- 58.1-1021.05 · Use of revenues
- 58.1-1021.06 · Delivery sales of liquid nicotine and nicotine vapor…
- 58.1-1021.07 · Retail sales of liquid nicotine and nicotine vapor…
- 58.1-1021.08 · General requirements for liquid nicotine and nicotine…
- 58.1-1021.09 · Safety requirements for liquid nicotine and nicotine…
- 58.1-1022 · Correction of erroneous assessments
- 58.1-1031 · Definitions
- 58.1-1032 · Applicability
- 58.1-1033 · Prohibited acts
- 58.1-1034 · Records to be kept; filing with Department
- 58.1-1035 · Revocation or suspension of permit by Department; civil…
- 58.1-1036 · Other penalties for violation; civil actions
- 58.1-1037 · Seizure
- 58.1-1100 · Intangible personal property; segregated for state taxation
- 58.1-1101 · Classification
- 58.1-1102 · Intangible personal property of certain poultry and…
- 58.1-1103 · Exempt professions and businesses; how property used…
- 58.1-1104 · To what extent dairies taxable on intangible personal…
- 58.1-1105 · Suppliers of pulpwood, veneer logs, mine props and railroad…
- 58.1-1106 · Situs; nonresidents, branches outside of Commonwealth
- 58.1-1107 · Date as of which intangible personal property must be…