City of Fredericksburg, VA
 
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
Table of Contents
Table of Contents
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section, except in those instances where the context clearly indicates a different meaning:
ADMINISTRATOR
The Chief Operating Officer of the Northern Virginia Cigarette Tax Board (NVCTB) appointed on a yearly basis by the representatives of member jurisdictions of the NVCTB.
CARTON
Any container, regardless of material used in its construction, in which 10 packages of cigarettes are placed.
CIGARETTE
Any roll of any size or shape for smoking, whether filtered or unfiltered, with or without a mouthpiece, made wholly or partly of cut, shredded or crimped tobacco or other plant or substitute for tobacco, whether the same is flavored, adulterated or mixed with another ingredient, if the wrapper or cover is made of any material other than leaf tobacco or homogenized leaf tobacco, regardless of whether the roll is labeled or sold as a cigarette or by any other name.
CIGARETTE MACHINE OPERATOR
Any individual, partnership or corporation engaged in the sale of packages of cigarettes from vending machines.
CITY
City of Fredericksburg, Virginia.
DUAL VIRGINIA-NVCTB STAMP
A cigarette tax stamp issued by the Virginia Department of Taxation to indicate the payment of both the state tax and the tax of the various member jurisdictions of the Northern Virginia Cigarette Tax Board (NVCTB).
NVCTB
The Northern Virginia Cigarette Tax Board.
PACKAGE
Any container, regardless of the material used in its construction in which separate cigarettes are placed without such cigarettes being placed into any container within the package. Packages are those containers of cigarettes from which individual cigarettes are ordinarily taken when they are consumed by their ultimate user. Ordinarily a package contains 20 cigarettes; however, the term "package" includes those containers in which fewer or more than 20 cigarettes are placed.
PERSON
Any individual, firm, unincorporated association, company, corporation, joint stock company, group, agency, syndicate, trust or trustee, receiver, fiduciary, partnership and conservator. The word "person" as applied to a partnership, unincorporated association or other joint venture means the partners or members thereof, and as applied to a corporation, shall include all the officers and Directors thereof.
PLACE OF BUSINESS
Any place where cigarettes are sold, placed, stored, offered for sale or displayed for sale or where cigarettes are brought or kept for the purpose of sale, consumption or distribution, including vending machines, by a dealer within the City.
REGISTERED AGENT
Every person liable for the tax who sells, uses, stores, possess, distributes or transports cigarettes within or into the City who shall be required to report and collect the tax on cigarettes under the provisions of this article.
RETAIL DEALER
Every person who, in the usual course of business, purchases or receives cigarettes from any source whatsoever for the purpose of sale within the City to the ultimate consumer; or any person who, in the usual course of business, owns, leases or otherwise operates within his own place of business, one or more cigarette vending machines for the purpose of sale of cigarettes within the City to the ultimate consumer; or any person who, in any manner, buys, sells, stores, transfers or deals in cigarettes for the purpose of sale within the City to the ultimate consumer, who is or is not licensed as a wholesaler and/or vending machine operator.
SALE or SELL
Every act or transaction, regardless of the method or means employed, including barter, exchange or the use of vending machines or other mechanical devices or a criminal or tortious act whereby either ownership or possession, or both, of any cigarettes shall be transferred within the City from a retail dealer as herein defined to any other person for any consideration.
STORE or STORAGE
The keeping or retention of cigarettes in this City for any purpose except sale in the regular course of business or subsequent use solely outside this City.
TAX STAMP
Any authorized stamp, decal or sticker used to evidence provision for payment of the tax as authorized by the NVCTB, required to be affixed to every package of cigarettes sold, distributed, or used within the City.
USE
The exercise of any right or power over any cigarettes or packages of cigarettes incident to the ownership or possession of those cigarettes including any transaction where possession is given or received or otherwise transferred, other than a sale.
USER
Any person who exercises any right or power over any cigarettes or packages of cigarettes subject to the provisions of this article incident to the ownership or possession of those cigarettes or packages of cigarettes or any transaction where possession is given or received or otherwise transferred, other than a sale.
WHOLESALER DEALERS
Includes persons who sell cigarettes at wholesale only to retail dealers for the purpose of resale only, or who sell at wholesale to institutional, commercial or industrial users. The phrase shall also include chain store distribution centers or houses which distribute cigarettes to their stores for sale at retail.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
In addition to all other taxes of every kind now or hereafter imposed by law, there is hereby levied and imposed by the City upon every person who sells or uses cigarettes within the City an excise tax equivalent to $0.31 for each package of 30 or fewer cigarettes sold or used within the City. The tax shall be paid and collected in the manner and at the time hereinafter prescribed; provided, that the tax payable for each cigarette or cigarette package sold or used within the City shall be paid but once.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
A. 
The tax imposed by this article shall be evidenced by the use of a tax stamp and shall be paid by each registered agent or any other person liable for the tax under a reporting method deemed by the NVCTB to carry out the provisions of this article. The tax stamps shall be affixed in such a manner that their removal from the package will require continued application of water or steam and in such a fashion as to permit identification of the registered agent that affixed the stamp to the particular package of cigarettes by means of a serial number or other mark on the stamp. For purposes of determining what constitutes a valid and properly affixed tax stamp, (i) more than one-half of the stamp must be affixed to the pack of cigarettes and (ii) the entire serial number of the stamp must be visible and affixed to the pack of cigarettes to evidence that the pack has been stamped in the manner provided by ordinance. In the event that the indicia on a pack of cigarettes does not comply with the above, said package will be treated as unstamped. Each registered agent or other person liable for the tax is hereby required, and it shall be his duty, to collect and pay the tax and report all packages of cigarettes on forms prescribed for this purpose by the NVCTB:
(1) 
The quantity of NVCTB stamped cigarettes sold or delivered to:
(a) 
Each registered agent appointed by the NVCTB for which no tax was collected; and
(b) 
Each manufacturer's representative; and
(c) 
Each separate person and place of business within the City during the preceding calendar month.
(2) 
The quantity of NVCTB stamps on hand, both affixed and unaffixed on the first and the last day of the preceding calendar month and the quantity of NVCTB stamps or NVCTB stamped cigarettes received during the preceding calendar month; and
(3) 
The quantity of cigarettes on hand to which the NVCTB stamp had not been affixed on the first and last day of the preceding calendar month and the quantity of cigarettes received during the preceding calendar month to which the NVCTB stamp had not been affixed; and
(4) 
Such further information as the administrator for the NVCTB may require for the proper administration and enforcement of this article for the determination of the exact number of cigarettes in the possession of each registered agent or user.
B. 
Each registered agent or other person liable for the tax shall file such reports with the NVCTB and pay the tax due to the NVCTB prior to the due date, and shall furnish copies of all cigarette tax reports submitted to the Virginia Department of Taxation.
C. 
When, upon examination and audit of any invoices, records, books, cancelled checks or other memoranda touching on the purchase, sale, receipt, storage or possession of tobacco products taxed in this article, any registered agent or other person liable for the tax is unable to furnish evidence to the NVCTB of sufficient tax payments and NVCTB stamp purchases to cover cigarettes which were sold, used, stored, received, purchased or possessed by him, the prima facie presumption shall arise that such cigarettes were received, sold, used, stored, purchased or possessed by him without the proper tax having been paid. From the results of such examination and audit based upon such direct or indirect information available, the NVCTB shall assess the tax due and impose a penalty of 10% and may impose interest of 3/4% per month of the gross tax due.
D. 
When any registered agent or other person liable for the tax files a false or fraudulent report or fails to file a report or fails to perform any act or performs any act to evade payment of the tax, the NVCTB shall administratively assess the tax due and impose a penalty not to exceed 50% of the tax due and interest of 3/4% per month of the gross tax due.
E. 
The registered agent or other person liable for the tax shall be notified by certified mail of such deficiency and such tax, penalty and interest assessed shall be due and payable within 10 business days after notice of such deficiency has been issued. Every registered agent or other person liable for the tax shall examine each package of cigarettes to ensure that the NVCTB stamp has been affixed thereto prior to offering them for sale.
F. 
Any registered agent or other person liable for the tax who is a stamping agent in the Commonwealth of Virginia shall affix to any unstamped cigarettes the requisite denominations and amount of stamp or stamps that represent the proper tax levied by this article prior to shipping to other wholesale dealers or retail outlets. Any registered agent or other person liable for the tax who has notified the NVCTB that he is engaged in interstate or intrastate business shall be permitted to set aside such part of his stock as may be legally kept for the conduct of such interstate or intrastate business (that is, cigarettes held for sale outside the jurisdiction of the NVCTB) without affixing the stamps required by this article. Any such interstate or intrastate stock shall be kept entirely separate and apart from the NVCTB-stamped stock, in such a manner as to prevent the commingling of the interstate or intrastate stock with the NVCTB stock. Any registered agent or other person liable for the tax found to have had untaxed cigarettes which have been lost, whether by negligence, theft or any other unaccountable loss, shall be liable for and shall pay the tax due thereon.
G. 
It shall also be the duty of each registered agent or other person liable for the tax and he is hereby required to maintain and keep for a period of three years, not including the current calendar year, records of all cigarettes received, sold, stored, possessed, transferred or handled by him in any manner whatsoever, whether the same were stamped or unstamped, to make all such records available for audit, inspection and examination at all reasonable times, as well as the means, facilities and opportunity for making such audit, inspection or examination upon demand by the NVCTB.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
A. 
Any person liable for the tax who shall sell, use, store, possess, distribute or transport cigarettes within or into the City shall first make application to the NVCTB to qualify as a registered agent. Such application blank, which shall be supplied upon request, shall require such information relative to the nature of the business engaged in by said applicant, as the NVCTB deems necessary for the administration and enforcement of this article. There is a yearly registration fee for all wholesale dealers and for all cigarette machine operators. Applicant shall provide a surety bond to the NVCTB of 150% of his average monthly tax liability with a surety company authorized to do business in the Commonwealth of Virginia. Such bond shall be so written that, on timely payment of the premium therein, it shall continue in force from year to year. Any applicant whose place of business is outside the City shall automatically, by filing his application, submit himself to the NVCTB's legal jurisdiction and appoint the administrator for the NVCTB as his agent for any service of lawful process.
B. 
Upon receipt of the properly completed required application forms, and the required surety bond executed, the NVCTB shall determine whether the said applicant qualifies to be a registered agent. The NVCTB will issue to such qualified applicant a yearly registered agent permit to qualify him to purchase, sell, use, store, possess, distribute or transport within or into the City, NVCTB stamped cigarettes.
C. 
Registered agents shall agree to the reporting and payment requirements placed upon him by this article and the rules and regulations as from time to time may be promulgated by the NVCTB. When any registered agent's monthly report and payment of the tax is not received within the dates prescribed, the NVCTB shall impose a late reporting penalty of 10% of the gross tax due or $10 whichever is greater, but in no event more than an amount established by Resolution of the NVCTB. The NVCTB may also require such registered agent to provide proof that he has complied with all applicable laws of the Commonwealth of Virginia to legally conduct such business and to file financial statements showing all assets and liabilities. The NVCTB may revoke or suspend any registered agent's permit if the cigarette tax surety bond should become impaired for any reason. Upon such revocation or suspension of any registered agent's permit, the Virginia Department of Taxation shall be notified and the registered agent's permit to affix Dual Virginia-NVCTB revenue stamps will be revoked or suspended.
D. 
All money collected as cigarette taxes under this chapter shall be deemed to be held in trust by the registered agent collecting the same until remitted to the NVCTB.
E. 
Registered agents must account for all NVCTB authorized tax stamps purchased. Periodic audits may be conducted to determine any unaccounted variance between the number of stamps purchased and the number of stamps reported and an assessment will be made for all unaccounted for stamps. Any assessment of registered agents located outside the jurisdictions of the NVCTB will be based upon the average sales of packages of cigarettes by jurisdiction during the audit period. For registered agents located within the jurisdictions of the NVCTB, any assessment will be based upon the tax rate of the jurisdiction in which they are located. In addition, there will be a penalty for non-reporting of 10% of the gross tax due.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
A. 
Retail dealers who shall sell, offer for sale, store, possess, distribute, purchase, receive or transport cigarettes for the purpose of sale within the City, purchase cigarettes only from registered agents giving or supplying the business trade name and business address of the location where the cigarettes will be placed for sale to the public. Cigarettes purchased for personal use cannot be brought into a business for resale. Only properly registered and licensed retail stores may sell cigarettes to the public. To be properly registered and licensed, a retail store must first have a valid Virginia state sales and use tax certificate and valid retail business license. Cigarettes must be purchased and stored separately for each business location. It shall be unlawful and a violation of the article for any retail dealer to transfer stamped cigarettes from one business location to another, unless authorized and certified by the NVCTB. All copies of cigarette purchase invoices/receipts must be retained by the retailer for a period of three years and shall be made available to agents of the NVCTB upon request for use in conducting audits and investigations. All copies of cigarette purchase invoices/receipts must be stored at the business retail location for a period of one year from date of purchase. Failure to provide cigarette invoices/receipts may result in confiscation of cigarettes until receipts can be reviewed by the NVCTB to verify the proper tax has been paid. It is the responsibility of each retail location to insure that all cigarettes placed for sale or stored at that location be properly taxed and stamped. Cigarettes found without the NVCTB stamp or the proper jurisdictional tax paid will be seized by the agents of the NVCTB.
B. 
Retail dealers must make their entire place of business available for inspection by tobacco revenue agents to insure that all cigarettes on the premises are properly stamped and all cigarettes taxes are properly paid.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
A. 
If any cigarette machine operator or other person liable for the tax imposed by this article is found to possess any cigarettes without the jurisdictional tax paid or the proper tax stamp affixed, there shall be a rebuttable presumption that any such operator or other person shall be in possession of untaxed cigarettes in violation of this section.
B. 
If any cigarettes are placed in any vending machines within the City, then there shall be a rebuttable presumption that such cigarettes were placed in that machine for sale within the City. If any vending machine located within the City contains cigarettes upon which the NVCTB tax stamp has not been affixed or on which the jurisdictional tax has not been paid or containing cigarettes placed so as to not allow visual inspection of the NVCTB tax stamp through the viewing area as provided for by the vending machine manufacturer, then there shall be a rebuttable presumption that the machine contains untaxed cigarettes in violation of this article.
C. 
Any cigarettes, vending machines, cigarette tax stamps or other property found in violation of this article shall be declared contraband goods and may be seized by the NVCTB. In addition to any tax due, the registered agent or other person liable for the tax possessing such untaxed cigarettes or tax stamps shall be subject to civil and criminal penalties herein provided.
D. 
In lieu of seizure, the NVCTB may seal such vending machines to prevent continued illegal sale or removal of such cigarettes. The removal of such seal from a vending machine by any unauthorized person shall be a violation of this article. Nothing in this article shall prevent the seizure of any vending machine at any time after it is sealed.
E. 
All cigarette vending machines shall be plainly marked with the name, address and telephone number of owner of said machine.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
A. 
It shall be unlawful and a violation of this article for any registered agent or other person liable for the tax:
(1) 
To perform any act or fail to perform any act for the purpose of evading the payment of any tax imposed by this article or of any part thereof, or to fail or refuse to perform any of the duties imposed upon him under the provisions of this article or to fail or refuse to obey any lawful order which may be issued by a tobacco revenue agent, as provided under this article; or
(2) 
To falsely or fraudulently make, or cause to be made, any invoices or reports, or to falsely or fraudulently forge, alter or counterfeit any stamp, or to procure or cause to be made, forged, altered or counterfeited any such stamp, or knowingly and willfully to alter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or stamps; or
(3) 
To sell, offer for sale, distribute, authorize or approve the transportation of any cigarettes upon which the NVCTB tax stamp has not been affixed or upon which the jurisdictional tax has not been paid; or
(4) 
To possess, store, use, authorize or approve the possession, storage or use of any cigarette packages upon which the NVCTB tax stamp has not been affixed or upon which the jurisdictional tax has not been paid; or
(5) 
To transport, authorize or approve the transportation of any cigarette packages in quantities of more than 60 packages into or within the City upon which the NVCTB tax stamp has not been affixed or upon which the jurisdictional tax has not been paid, if they are:
(a) 
Not accompanied by a receipt/bill of lading or other document indicating the true name and address of the consignor or seller and the consignee or purchaser and the brands and quantity of cigarettes so transported and accompanied by a receipt/bill of lading or other document which is false or fraudulent in whole or part; or
(b) 
Accompanied by a receipt/bill of lading or other document indicating:
[1] 
A consignee or purchaser in another state or the District of Columbia who is not authorized by the law of such other jurisdiction to receive or possess such tobacco products on which the taxes imposed by such other jurisdiction have not been paid unless the tax of the jurisdiction of destination has been paid and such cigarette packages bear the tax stamp of that jurisdiction; or
[2] 
A consignee or purchaser in the Commonwealth of Virginia but outside the taxing jurisdiction who does not possess a Virginia sales and use tax certificate and, where applicable, any licenses issued by a state or local jurisdiction of destination; or
(6) 
To reuse or refill with cigarettes any package from which cigarettes have been removed, for which the tax imposed has been theretofore paid; or
(7) 
To remove from any package any stamp with intent to use or cause the same to be used after same has already been used or to buy, sell, or offer for sale or give away any used, removed, altered or restored stamps to any person, or to reuse any stamp which had theretofore been used for evidence of the payment of any tax prescribed by this article or to sell, or offer to sell, any stamp provided for herein; or
(8) 
To sell, offer for sale or distribute any loose or single cigarettes.
(9) 
To perform any act that violates the resolutions promulgated by the NVCTB.
B. 
It shall be unlawful and a violation of this article for any person or individual to transport, possess, store, use, authorize or approve the possession, storage or use of any cigarettes in quantities of more than 60 packages upon which the NVCTB tax stamp has not been affixed or upon which the jurisdictional tax has not been paid. Tobacco products found within the City in quantities of more than six cartons shall be conclusively presumed for sale or use within the City and may be seized and confiscated if found to be in violation of this article.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
The NVCTB may delegate any of its powers to its administrator or employees and may adopt regulations regarding the administration and enforcement of the provisions of this article.
A. 
The NVCTB shall be granted the following powers:
(1) 
To assess, collect and disburse the cigarette tax for each participating jurisdiction;
(2) 
To audit dealer sales of cigarettes for each participating jurisdiction;
(3) 
To provide information to commonwealth's attorneys, county, City or town attorneys for each participating jurisdiction;
(4) 
To designate an administrator;
(5) 
To manage the Northern Virginia Cigarette Tax Funds;
(6) 
To retain a certified public accountant to audit its books;
(7) 
To designate a depository bank or banks;
(8) 
To contract with member jurisdictions for administrative services;
(9) 
To hold and convey real and personal property;
(10) 
To enter into contracts;
(11) 
To hire, supervise and discharge its own employees;
(12) 
To sue and be sued in its own name;
(13) 
To prescribe the design of a stamp(s) and to issue and sell said stamps to authorized dealers,
(14) 
To establish different classes of taxpayers,
(15) 
To promulgate resolutions for the assessment and collection of cigarette taxes and the enforcement of this chapter; and
(16) 
To conduct inspections of any place of business in order to enforce the provisions of this chapter and all resolutions of the NVCTB.
B. 
The NVCTB may employ legal counsel, bring appropriate court action in its own name to enforce payment of the cigarette tax or penalties owed and file tax liens against property of taxpayers hereunder.
C. 
The NVCTB is authorized to enter into an agreement with the Virginia Department of Taxation under which a registered agent with the NVCTB who is also qualified to purchase Virginia revenue stamps, may qualify to purchase dual Virginia-NVCTB stamps from the Virginia Department of Taxation. Authority to purchase dual Virginia-NVCTB stamps is granted solely by the NVCTB and may be revoked or suspended for violations of this chapter or resolutions adopted by the NVCTB.
D. 
The NVCTB may appoint certain employees as tobacco revenue agents, who shall be required to carry proper identification while performing their duties. Tobacco revenue agents are further authorized to conduct inspections of any place of business and shall have the power to seize or seal any vending machines, seize any cigarettes, counterfeit stamps or other property found in violation of this article and shall have the power of arrest upon reasonable and probable cause that a violation of this article has been committed. The NVCTB is authorized to provide its tobacco revenue agents with:
(1) 
Firearms for their protection;
(2) 
Emergency equipped vehicles while on duty; and
(3) 
Other equipment deemed necessary and proper.
E. 
The NVCTB may exchange information relative to the sale, use, transportation or shipment of cigarettes with an official of any other jurisdiction entrusted with the enforcement of the cigarette tax laws of said other jurisdiction.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
If the administrator for the NVCTB determines that the collection of any tax or any amount of tax required to be collected and paid under this article will be jeopardized by delay, he shall make an assessment of the tax or amount of tax required to be collected and shall mail or issue a notice of such assessment to the taxpayer together with a demand for immediate payment of the tax or of the deficiency in tax declared to be in jeopardy including penalties and interest. In the case of a current period, for which the tax is in jeopardy, the administrator may declare the taxable period of the taxpayer immediately terminated and shall cause notice of such finding and declaration to be mailed or issued to the taxpayer together with a demand for immediate payment of the tax based on the period declared terminated and such tax shall be immediately due and payable, whether or not the terms otherwise allowed by this article for filing a return and paying the tax has expired.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
A. 
Any person assessed by the NVCTB with a cigarettes tax, penalties and interest or any person whose cigarettes, vending machines and other property have been sealed or seized under processes of this article, who has been aggrieved by such assessment, seizure or sealing may file a request for a hearing before the administrator for the NVCTB for a correction of such assessment and the return of such property seized or sealed.
B. 
Where holders of property interest in cigarettes, vending machines or other property are known at time of seizure or sealing, notice of seizure or sealing shall be sent to them by certified mail within 24 hours. Where such holders of property interests are unknown at time of seizure or sealing, it shall be sufficient notice to such unknown interest holders to post such notice to a door or wall of the room or building which contained such seized or sealed property. Any such notice of seizure or sealing shall include procedures for an administrative hearing for return of such property seized or sealed as well as affirmative defenses set forth in this section which may be asserted.
C. 
Such hearing shall be requested within 10 business days of the notice of such assessment, seizure or sealing and shall set forth the reasons why said tax, penalties and interest and cigarettes, vending machines or other property should be returned or released. Within five business days after receipt of such hearing request the administrator shall notify the petitioner by certified mail of a date and time for the informal presentation of evidence at a hearing to be held within 15 business days of the date notification is mailed. Any such request for hearing shall be denied if the assessed tax, penalties and interest has not been paid as required or if the request is received more than 10 business days from first notice to the petitioner of such seizure or sealing. Within five business days after the hearing, the administrator shall notify the petitioner, by registered mail, whether his request for a correction has been granted or refused.
D. 
Appropriate relief shall be given by the administrator if he is convinced by the preponderance of the evidence that said seized cigarettes were in the possession of a person other than the petitioner without the petitioner's consent at the time said cigarettes, vending machines or other property were seized or sealed or that petitioner was authorized to possess such untaxed cigarettes. If the administrator is satisfied that the tax was erroneously assessed, he shall refund the amount erroneously assessed together with any interest and penalties paid thereon and shall return any cigarettes, vending machines or other property seized or sealed to the petitioner. Any petitioner who is dissatisfied with the written decision of the board may within 30 days of the date of such decision, appeal such decision to the appropriate Court in the jurisdiction where the seizure or sealing occurred.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
Any seized and confiscated cigarettes, vending machines or other property used in the furtherance of any illegal evasion of the tax may be disposed of by sale or other method deemed appropriate by the NVCTB after any petitioner has exhausted all administrative appeal procedures. No credit from any sale of cigarettes, vending machines or other property seized shall be allowed toward any tax and penalties assessed.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
The administrator, upon a finding of good cause may grant an extension of time to file a tax report upon written application for a period not exceeding 30 days. Except as hereinafter provided, no interest or penalty shall be charged, assessed or collected by reason of the granting of such an extension.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
Any person violating any of the provisions of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $2,500 or imprisonment for not more than 12 months or by both such fine and imprisonment. Such fine and/or imprisonment shall not relieve any such person from the payment of any tax, penalty or interest imposed by this article.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
The sale of any quantity, the use, possession, storage or transportation of more than 60 packages of cigarettes upon which the Northern Virginia Cigarette Tax Board Tax Stamp has not been affixed or the proper jurisdictional tax has not been paid shall be and constitute a separate violation. Each continuing day of violation shall be deemed to constitute a separate offense.
[Ord. No. 13-06, 3-12-2013, eff. 4-1-2013]
If any section, phrase or part of this article should for any reason be held invalid by a court of competent jurisdiction, such decision shall not affect the remainder of the article; and every remaining section, clause, phrase or part thereof shall continue in full force and effect.