CHAPTER 548

An Act to amend and reenact §§ 58-710.2, 58-710.8, 58-739.3 as amended,
and 58-748.2 of the Code of Virginia, relating to certain records
kept and reports filed by peddlers covering motor fuel and special
fuels, and by users and user-sellers covering certain fuels. 'S 4651

Approved April 4, 1968

Be it enacted by the General Assembly of Virginia:

1. That §§ 58-710.2, 58-710.3, 58-739.3 as amended, and 58-748.2 of the
Code of Virginia be amended and reenacted as follows:

§ 58-710.2. Renewal of license.—Any license issued under the pro-
visions of § 58-710.1 may be renewed annually without the payment of
any additional fee; provided that the Commissioner may refuse to renew
any such license if the applicant for renewal has failed, during the pre-
ceding fiscal year, to keep the records * required under the provisions
of § 58-710.38.

§ 58-710.8. Records to be kept * by licensees.—Each peddler li-
censed under this article shall keep such records * as shall be prescribed
under regulations promulgated by the Commissioner. Such records * shall
be such as are adequate to show all purchases, sales and deliveries of
motor fuel by such * peddler.

§ 58-739.3. Records and reports required of user-seller * or user*.—
Each user-seller * licensed under this chapter shall keep such records *
as shall be prescribed under regulations promulgated by the Commissioner
and make such reports to the Division of Motor Vehicles as are required
by § 58-748. Such records and reports shall be such as are adequate to
show all purchases, sales * and use of fuel by such * user-seller *. Each
user licensed under this chapter shall keep such records as shall be pre-
scribed under regulations promulgated by the Commissioner and shall re-
port to the Division of Motor Vehicles all fuel purchased or received for
the propulsion of an aircraft or motor vehicle on which the tax has not
been paid, and all fuel purchased for the operation of boats. Such records
shall be such as are adequate to show all purchases and use of fuel by such
user. Such reports shall be such as are adequate to show all purchases and
use of fuel on which the tax has not been paid and shall be filed with the
Division of Motor Vehicles on or before the last day of each calendar month
following the month in which such fuel was purchased or received.

§ 58-748.2. Penalty for failure to file report on time.—When any
user-seller * shall fail to file a report within the time prescribed by this
chapter, he shall be subject to a penalty of not less than five dollars nor
more than fifty dollars for the first offense and not less than ten dollars
nor more than one hundred dollars for any subsequent offense.