Va. Code Ann. § 19.2-386.21
Counterfeit cigarettes possessed in violation of § 18.2-246.14 and cigarettes possessed in violation of § 58.1-1017 or 58.1-1017.1 shall be subject to seizure, forfeiture, and destruction or court-ordered assignment for use by a law-enforcement undercover operation by the Virginia Alcoholic Beverage Control Authority or any law-enforcement officer of the Commonwealth. Counterfeit and contraband cigarettes shall also be subject to seizure, forfeiture, and destruction or court-ordered assignment for use by investigators with the Office of the Attorney General, acting under authority of this section or § 2.2-509.1. However, any undercover operation that makes use of counterfeit cigarettes shall ensure that the counterfeit cigarettes remain under the control and command of law enforcement and shall not be distributed to a member of the general public who is not the subject of a criminal investigation. All fixtures, equipment, materials, and personal property used in substantial connection with (i) the sale or possession of counterfeit cigarettes in a knowing and intentional violation of Article 10 (§ 18.2-246.6 et seq.) of Chapter 6 of Title 18.2 or (ii) the sale or possession of cigarettes in a knowing and intentional violation of § 58.1-1017 or 58.1-1017.1 shall be subject to seizure and forfeiture according to the procedures contained in Chapter 22.1 (§ 19.2-386.1 et seq.), applied mutatis mutandis.
2004, c. 995; 2013, c. 627; 2014, cc. 422, 458; 2015, cc. 38, 730; 2026, cc. 1021, 1044.