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been used or to buy, sell or offer for sale or give away any used, removed, altered <br />or restored stamps or printed markings of a stamp meter machine to any person or <br />to reuse any stamp or printed markings of a stamp meter machine which had <br />heretofore been used for evidence of the payment of any tax prescribed by this <br />article or, except as to the city treasurer, to sell or offer to sell any stamps or printed <br />markings of a stamp meter machine provided for in this article. <br /> <br />Sec. 21-114. Presumption of violation by seller. <br /> <br />In the event any package of cigarettes is found in the possession ora seller without the <br />proper stamps having been affixed thereto without the authorized printing markings of a <br />stamp meter machine thereon, and the seller shall be unable to submit evidence <br />establishing that he received such package within the immediately preceding forty eight <br />(48) hours and that he has not offered the same for sale, there shall be a presumption that <br />such package is being kept by such seller in violation of the provisions of this article. <br /> <br />Sec. 21-115. Violations of article. <br /> <br />(a) <br /> <br />Any person, including any corporate, partnership or limited liability company <br />officer, as defined in Code ofVirgirda § 58.1-3906, violating any of the provisions <br />of this article shall be guilty of a Class 3 Misdemeanor. Conviction and punishment <br />for such violation shall not relieve any person from the payment of any tax imposed <br />by this article. <br /> <br />Co) <br /> <br />Each violation of or noncompliance with any of the provisions of this article shall <br />constitute a separate offense and shall subject the person convicted thereof to the <br />penalties prescribed in this section. <br /> <br />(c) <br /> <br />Any person, including any corporate, partnership or limited liability company <br />officer, as defined in Code of Virginia § 58.1-3906, violating this article shall be <br />required to pay a penalty often percent (10%) per month with interest of'ten <br />percent (10%) per annum on any tax found to be overdue and unpaid. <br /> <br />Attest: <br /> <br />Johnathan B. Phillips, Clerk of Couneil <br /> <br />Date Adopted Date Effective <br /> <br /> <br />