§ 3-2-106. Presumption of illegality; seizure of contraband goods, sealing/seizing of machines.

(a)

If any cigarette machine operator or other person liable for the tax imposed by this article is found to possess any cigarettes without the jurisdictional tax-paid or the proper tax stamp affixed, there shall arise a rebuttable presumption that any such operator or other person shall be in possession of untaxed cigarettes in violation of this article.

(b)

Any cigarettes placed in any vending machine within the city shall be presumed for sale within the city. Any vending machine located within the city containing cigarettes upon which the Northern Virginia Cigarette Tax Board tax stamp has not been affixed or on which the jurisdictional tax has not been paid or containing cigarettes placed so as not to allow visual inspection of the Northern Virginia Cigarette Tax Board tax stamp through the viewing areas as provided for by the vending machine manufacturer shall be presumed to contain untaxed cigarettes in violation of this article.

(c)

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

(d)

In lieu of seizure, the board may seal such vending machines to prevent continued illegal sale or removal of such cigarettes. The removal of the seal from a vending machine by any unauthorized person shall be in violation of this article. Nothing in this article shall prevent the seizure of any vending machine at any time after it is sealed.

(e)

All cigarette vending machines shall be plainly marked with the name, address and telephone number of owner of the machine. (Code 1963, Sec. 36-54; Ord. No. 4473, 1/20/07, Sec. 1)