2008-02
O~DIN.ANCE NO. 2008-2
.AN O~IN.ANCE .AIVI:ENDING CH.APTE~ 90, .A~TICLE VIII, DIVISIONS 1 .AND 2
OF THE CODE OF THE CITY OF F.AI~F.AX, VI~GINI.A, PE~T.AINING TO
CIG.A~TTE T.AX
BE IT O~.AINED, by the City Council of the City of Fairfax, Virginia, that Chapter 90,
Article VIII of the Code of the City of Fairfax,. Virginia, is hereby deleted in its entirety and
replaced vvith the Tol1oVV"ing:
CH.APTE~ 90 - T.AX.A TION
.A~T[CLE VIII - C[G.A~TTE T.AX
Sec. 90-331. Definit:ions.
For the purposes or this article, the rollovving v.rords and phrases shall have the meanings
respectively ascribed to them by this section,. except in those instances vvhere the
context clearly indicates a dirrerent meaning:
Board or IVVCTB means the Northem Virginia Cigarette Tax Board.
Carton means any container", regardless or material used in its construction,. in vvhich
packages or cigarettes are placed.
CigareTt:e meaY1S any rolt oT any size OT shape ror smoking, vvhether filtered or unfiltered" '-Vith
or vvithout a mouthpiece" made '-Vholly or partly of cut" shredded or crimped tobacco
or other plant or substitute for tobacco" vvhether the same is flavored" adulterated or
mixed -vvith another ingredient" if the vvrapper or cover is made of any material other
than leaf tobacco or homogenized leaf tobacco" regardless of vvhether the roll is
labeled or sold as a cigarette or by any other name.
CigareTTe AJachine OperaTor means any individual" partnership or corporation engaged in the
sale of packages of cigarettes from vending machines.
Ciz-y means City of Fairfax" Virginia.
IJealer means every manufacturer's representative" self-vvholesaler" vvholesaler or other
person vvho shall sell" receive" store" possess" distribute or transport cigarettes vvithin
or into 'the city.
Package means any container" regardless of the material used in its cons'truction in vvhich
separate cigarettes are placed vvithout such cigarettes being placed into any container
vvithin 'the package. Packages are those containers of cigarettes from '-Vhich individual
cigarettes are ordinarily taken vvhen they are consumed by their ultimate user.
Ordinarily a package contains t-vventy cigarettes; hovvever" the term "package" includes
those containers in ""hich fevver or more than tvventy cigarettes are placed.
Person means any individual" firm" unincorporated association" company" corporation" joint
stock company" group" agency" syndicate" trust or trustee" receiver" fiduciary"
partnership and conservator. The vvord "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 means any place vvhere cigarettes are sold" placed" stored" offered Tor sale
or displayed for sale or vvhere cigarettes are brought or kept for the purpose of sale"
consumption or distribution" including vending machines, by a dealer vvithin the city.
RegiSTered agenT means every dealer and other person vvho shall be required to report and
collect the tax on cigarettes under the provisions of this article.
Retail dealer means 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 not licensed as
a wholesaler or vending machine operator.
Sale or sell means 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 dealer as herein defined to any
other person for a consideration.
Stamp means a small gummed piece of paper or decal used to evidence provision for payment
of the tax as authorized by the Northern Virginia Cigarette Tax Board, required to be
affixed to every package of cigarettes sold, distributed, or used within the city.
Store or storage means 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.
Use means 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 means 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 means any individual, partnership or corporation engaged in the sale of
cigarettes for resale into or within the city.
Sec. 90-332. Levy and rate.
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 $0.50 for each package of 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.
Sec. 90-333. Methods of collection.
(a) The tax imposed by this article shall be evidenced by the use of a tax stamp and shall
be paid by each dealer or other person liable for the tax under a reporting method
deemed by the board to carry out the provisions of this article. The stamps shall be
affixed in such a manner that their removal will require continued application of water
or steam. Each dealer 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 board:
(1) The quantity of Northern Virginia Cigarette Tax Board stamped cigarettes sold
or delivered to:
a. Each registered agent appointed by the board 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 Northern Virginia Cigarette Tax Board stamps on hand, both
affixed and unaffixed on the first and the last day of the preceding calendar
month and the quantity of Northern Virginia Cigarette Tax Board stamps or
Northern Virginia Cigarette Tax Board stamped cigarettes received during the
preceding calendar month; and
(3) The quantity of cigarettes on hand to which the Northern Virginia Cigarette
Tax Board 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 Northern Virginia Cigarette Tax Board stamp had
not been affixed; and
(4) Such further information as the administrator for the board 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 dealer or user.
(b) Each dealer or other person liable for the tax shall file such reports with the board and
pay the tax due to the board 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 dealer or other person liable for the tax is
unable to furnish evidence to the board of sufficient tax payments and 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.
The board shall, from the results of such examination and audit based upon such direct
or indirect information available, assess the tax due and impose a penalty of ten
percent and may impose interest of three-quarters percent per month of the gross tax
due.
(d) When any dealer 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 board shall administratively assess the tax due and impose a penalty not to
exceed fifty percent of the tax due and interest of three-quarters percent per month of
the gross tax due.
( e) The dealer 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
ten days after notice of such deficiency has been issued. Every dealer or other person
liable for the tax shall examine each package of cigarettes to ensure that the Northern
Virginia Cigarette Tax Board stamp has been affixed thereto prior to offering them for
sale.
(f) Any dealer or other person liable for the tax who shall receive cigarettes not bearing
the Northern Virginia Cigarette Tax Board stamp shall, within one hour of receipt of
such cigarettes, commence and with all reasonable diligence continue to affix the
Northern Virginia Cigarette Tax Board stamp to each and every package of cigarettes
until all unstamped packages of cigarettes have been stamped and before offering such
cigarettes for sale. Any dealer or other person liable for the tax who has notified the
board 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 board)
without affixing the stamps required by this article. Any such interstate or intrastate
stock shall be kept entirely separate and apart from the Northern Virginia Cigarette
Tax Board stamped stock, in such a manner as to prevent the commingling of the
interstate or intrastate stock with the Northern Virginia Cigarette Tax Board stock.
Any dealer 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,
spall be liable for and shall pay the tax due thereon.
(g) It shall also be the duty of each dealer 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 board.
Sec. 90-334. Registered agents.
(a) Any dealer or other 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 board 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 board 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 board of one hundred fifty percent of his average monthly tax
liability with a surety company authorized to do business in the state. 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 board's legal jurisdiction
and appoint the administrator for the board 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 board shall determine whether the said applicant qualifies to
be a registered agent. The board 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, Northern Virginia Cigarette Tax Board 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 board. When any registered agent's monthly report and payment
of the tax is not received within the dates prescribed, the board shall impose a late
reporting penalty of ten per cent of the gross tax due or $10.00 whichever is greater,
but in no event more than $1,000.00. The board may also require such registered
agent to provide proof that he has complied with all applicable state laws to legally
conduct such business and to file financial statements showing all assets and liabilities.
The board may revoke or suspend any registered agent's permit due to failure to file
tax reports in a timely manner,_non-payment of taxes due or if the cigarette tax surety
bond, should become impaired for any reason.
(d) All money collected as cigarette taxes under this ordinance shall be deemed to be held
in trust by the dealer collecting the same until remitted to the Board.
(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 board 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 board, 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 often per cent of the gross tax due.
Sec. 90-335. Requirements for retail dealers.
(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, shall 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. 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 Board 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 board.
(b) Retail dealers must make their place of business available for inspection by tobacco
revenue agents to insure that all cigarettes are properly stamped and all cigarettes taxes
are properly paid.
Sec. 90-336. Presumption of illegality; seizure of contraband goods, sealing/seizing of
machines.
(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, shall be presumed to be in possession of untaxed cigarettes
in violation of this article. Such presumption shall be rebuttable.
(b) 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
article.
(c) 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 Northern Virginia Cigarette Tax Board 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 Northern Virginia Cigarette Tax Board 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.
(d) In lieu of seizure, the board 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.
(f) 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
board. In addition to any tax due, the dealer or other person liable for the tax
possessing such untaxed cigarettes or tax stamps shall be subject to civil and criminal
penalties herein provided.
Sec. 90-337. Illegal acts.
(a) It shall be unlawful and a violation of this article for any dealer 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 Northern Virginia Cigarette Tax Board 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 Northern Virginia Cigarette Tax Board
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
Northern Virginia Cigarette Tax Board 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 the Commonwealth of Virginia 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 board.
(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 Northern
Virginia Cigarette Tax Board tax stamp has not been affixed or upon which the
jurisdictional tax has not been paid.
Sec. 90-338. Powers of the Northern Virginia Cigarette Tax Board.
The board 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 board 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 ordinance; and
(16) To conduct inspections of any place of business in order to enforce the
provisions of this ordinance and all resolutions of the board.
(b) The board 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)
(d)
The board is authorized to enter into an agreement with the Virginia Department of
Taxation under which a registered agent with the Northern Virginia Cigarette Tax
Board 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 board and
may be revoked or suspended for violations of this ordinance or resolutions adopted
by the board.
The board 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 board 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 board 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.
Sec. 90-339. Jeopardy assessment.
If the administrator for the board 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.
Sec. 90-340. Erroneous assessment: notices and hearings in event of sealing of vending
machines or seizure of contraband property.
(a) Any person assessed by the board 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
board 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 twenty-four 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 ten 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 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 fifteen 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 ten days from first notice
to the petitioner of such seizure or sealing. Within five 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 thirty days of the
date of such decision, appeal such decision to the appropriate Court in the jurisdiction
where the seizure or sealing occurred.
Sec. 90-341. Disposal of seized property.
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 board 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.
Sec. 90-342. Extensions.
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 thirty days. Except as
hereinafter provided, no interest or penalty shall be charged, assessed or collected by
reason of the granting of such an extension.
Sec. 90-343. Penalty for violation of article.
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 $2,500.00
or imprisonment for not more than twelve 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.
Sec. 90-344. Each violation a separate offense.
The sale of any quantity, the use, possession, storage or transportation of more than sixty
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.
Sec. 90-345. Severability.
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.
This ordinance shall become effective as provided by law.
INTRODUCED: January 8, 2008
PUBLIC HEARING: January 22,2008
ENACTED: January 22,2008
ATTU~
~erk
The vote on the motion to approve was recorded as follows:
VOTE:
Councilwoman Cross Aye
Councilman Greenfield Aye
Councilwoman Lyon Aye
Councilman Rasmussen Aye
Councilman Silverthorne Aye
Councilmember Winter Aye
Mayor
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