[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:
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.
Any container, regardless of material used in its construction,
in which 10 packages of cigarettes are placed.
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.
Any individual, partnership or corporation engaged in the
sale of packages of cigarettes from vending machines.
City of Fredericksburg, Virginia.
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).
The Northern Virginia Cigarette Tax Board.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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:
(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:
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.
