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74 chapters · 1,138 sections in this title.
Va. Code Ann. § 3.2-2409 Records to be kept by warehouse and handler
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Each warehouse or handler shall keep a complete record of the excise tax collected by him and shall preserve such record for a period of not less than three years from the time of collection. Such record shall be open to the inspection of the Tobacco Board and its duly authorized…
Va. Code Ann. § 3.2-2410 Collection of unpaid assessment and interest thereon
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If the assessment imposed by this chapter is not paid when due or any funds collected by a warehouse or handler are not remitted to the Tobacco Board as required in this chapter, the amount due shall bear interest at the rate of one percent per month from the due date until payme…
Va. Code Ann. § 3.2-2411 Violation a misdemeanor
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It is a Class 1 misdemeanor for any person knowingly to violate any provision of this chapter.
Va. Code Ann. § 3.2-2600 Definitions
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As used in this chapter, unless the context requires a different meaning: "Aquaculture" means the propagation, rearing, enhancement, and harvest of aquatic organisms in controlled or selected environments, conducted in marine, estuarine, brackish, or fresh water. "Aquaculture fac…