Virginia § 58.1-1017.1 - Possession with intent to distribute tax-paid, contraband cigarettes; penalties
Full text of Virginia Code of Virginia § 58.1-1017.1 — Possession with intent to distribute tax-paid, contraband cigarettes; penalties, with citation guidance and answers to common questions.
§ 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalties
Any person who possesses, with intent to distribute, more than 5,000 (25 cartons) but fewer than 40,000 (200 cartons) tax-paid cigarettes is guilty of a Class 1 misdemeanor for a first offense and is guilty of a Class 6 felony for any second or subsequent offense. Any person who possesses, with intent to distribute, 40,000 (200 cartons) or more tax-paid cigarettes is guilty of a Class 6 felony for a first offense and is guilty of a Class 5 felony for a second or subsequent offense. Additionally, any person who violates the provisions of this section shall be assessed a civil penalty of (i) $2.50 per pack, but no less than $5,000, for a first offense; (ii) $5 per pack, but no less than $10,000, for a second such offense committed within a 36-month period; and (iii) $10 per pack, but no less than $50,000, for a third or subsequent such offense committed within a 36-month period. The civil penalties shall be assessed and collected by the Department as other taxes are collected.
The provisions of this section shall not apply to an authorized holder.
2012, cc. 362, 472; 2013, cc. 567, 623; 2014, cc. 422, 463, 751; 2015, cc. 273, 290.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-1017.1
What does Code of Virginia § 58.1-1017.1 cover?
Section 58.1-1017.1 ("Possession with intent to distribute tax-paid, contraband cigarettes; penalties") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-1017.1?
A common citation format is "Code of Virginia § 58.1-1017.1" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-1017.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.