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 Shenandoah
 Code of Ordinances
 Chapter 62. TAXATION
 Article VII. CIGARETTE TAX

  § 62-306. Display of stamps; seizure.  

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  • (a)

    Packs of cigarettes shall be displayed by the retailer so that the stamps are readily visible.

    (b)

    Except as allowed by section 62-308(b), any retailer found to possess any cigarettes without the stamp affixed who is not in the process of affixing such stamps thereto, shall be presumed to be in possession of untaxed cigarettes in violation of this article. Retailers shall have 48 hours to stamp all cigarette packs in their possession.

    (c)

    Any cigarettes placed in any coin-operated vending machine shall be presumed for sale within the town. Any vending machine located within the town containing cigarettes upon which the stamp has not been affixed or containing cigarettes placed so as to not allow visual inspection of the stamp through the viewing area as provided for by the vending machine manufacturer shall be presumed to contain untaxed cigarettes in violation of this article.

    (d)

    Any cigarettes, coin-operated vending machines, counterfeit stamps, or other property found in violation of this article shall be declared contraband goods and may be seized by the treasurer. In addition to any tax due, the dealer or retailer liable for the tax possessing such untaxed cigarettes shall be subject to civil and criminal penalties herein provided.

    (e)

    In lieu of seizure, the treasurer 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.

    (f)

    All cigarette vending machines shall be plainly marked with the name, address, and telephone number of owners of said machines.

    (g)

    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 treasurer after 30 days' notice to the person from whom the items were seized. No credit from any sale of cigarettes, vending machines, or other property seized shall be allowed toward any tax, penalties, or interest assessed.

    (Ord. of 5-11-2010, eff. 7-1-2010)

(Ord. of 5-11-2010, eff. 7-1-2010)