eLaws | eCases | Code of Virginia | Virginia Administrative Code | Virginia Courts | Counties & Cities of Virginia | Code of Federal Regulations | United States Code |
 Newport News
 Code of Ordinances
 Chapter 40. TAXATION
 Article IX. CIGARETTE TAX

  § 40-167. Violations of article—Prohibited acts enumerated.  

Latest version.

  • It shall be unlawful and a violation of this article for any person:

    (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 for any dealer or seller, with intent to violate any provision of this article, to fail or refuse to perform any of the duties imposed upon such dealer or seller under the provisions of this article, or to fail or refuse to obey any lawful order which the commissioner of the revenue may issue under this article.

    (2)

    To falsely or fraudulently make, forge, alter or counterfeit any stamp or the printed marking of any meter machine or to procure or cause to be made, forged, altered or counterfeited any such stamp or printed markings of a meter machine or knowingly and willfully to alter, publish, pass or tender as true any false, altered, forged or counterfeited stamp or stamps or printed markings of a meter machine.

    (3)

    To sell any cigarettes upon which the tax imposed by this article has not been paid and upon which evidence of payment thereof is not shown on each package of cigarettes.

    (4)

    To reuse or refill with cigarettes any package from which cigarettes for which the tax imposed has been theretofore paid have been removed.

    (5)

    To remove from any package any stamp or the printed marking of a meter machine with intent to use or cause the same to be used after the same has already been used or to buy, sell or offer for sale or give away any used, removed, altered or restored stamp or printed marking of a meter machine to any person or to reuse any stamp or printed marking of a meter machine which has theretofore been used for evidence of the payment of any tax prescribed by this article, or, except as to the city treasurer, to sell or offer to sell any stamps or printed markings of a meter machine provided for herein.

    (Ord. No. 658, § 11; Ord. No. 1259, § 11; Ord. No. 1364, § 11; Code 1961, § 16-94)

(Ord. No. 658, § 11; Ord. No. 1259, § 11; Ord. No. 1364, § 11; Code 1961, § 16-94)