Chap. 451.—An ACT to amend and re-enact section 2546 of the Code of Virginia,
as amended by an act approved March 27, 1922, and as further amended by act
approved March 23, 1923, in relation to official receipts for fines. [H B 312]

Approved March 21, 1924.

1. Be it enacted by the general assembly of Virginia, That section
twenty-five hundred and forty-six of the Code of Virginia, as amended
by an act approved March twenty-seventh, nineteen hundred and
twenty-two, and as further amended by act approved March twenty-
third, nineteen hundred and twenty-three, be amended and re-enacted
so as to read as follows:

Section 2546. Official receipts for fines.—(a) Every officer col-
lecting a fine, fine and costs or costs where no fine is imposed, shall give
an Official receipt therefor to the person making the payment, and the
clerk of the court shall use the official receipt in receipting to a justice
for payments made to the clerk; and when the fine, fine and costs, or
costs are collected by execution, the clerk shall receipt to the officer
making payment to him upon the official receipt.

(b) The auditor of public accounts shall prepare forms of official
receipts for fines and distribute them to the clerks of the circuit courts
of the counties and cities having no corporation or hustings court, also
to the clerks of corporation or hustings courts of the cities, for their use
and for distribution to the justices of their respective counties and
cities.

The forms shall be as prescribed by the auditor of public accounts,
and be in books of such size as may be convenient, and each book and
form shall be numbered and properly authenticated by the auditor of
public accounts. Each receipt form shall bear the date of issue, name
of person to whom receipt is given, name of person making payment, and
amount paid, to be written by the officer to whom the payment is made,
and each receipt form shall have a stub bearing the same number as re-
ceipt, on which shall be entered, by the officer issuing the receipt, the
date the detached receipt is given, the name of the person to whom the
detached receipt is given, the name of the person making payment, and
amount for which given; delivery of receipt is to be attested on the stub
by signature of person to whom the receipt is given, and signature of any
such person who is unable to write shall be witnessed by some person
not an officer.

The receipt form shall be accompanied by instructions from the
auditor of public accounts for their use, and receipt in any other form
shall not be valid against the Commonwealth.

(c) It shall be the duty of the clerk on the fifteenth of March and
on the fifteenth of September, but if either of those dates fall upon
Sunday or a legal holiday, then on the date immediately following, to
make up a statement which will show each person reported to him by
each justice during the preceding six months, ending respectively, Feb-
ruary twenty-eighth and August thirty-first, which report shall also
show amount of fine, fine and costs, or costs where no fine is imposed,
imposed against each person, date imposed, amount collected and date
of collection, also offense; also the clerk shall include in that statement
statement showing each person making payment of a fine, fine and
costs, or costs where no fine is imposed, to him, amount paid and date
of payment during same period, the correctness of which statement
shall be examined into by the attorney for the Commonwealth, who
shall certify to the correctness thereof, if the same be found to be cor-
rect, and if not found to be correct it shall be the duty of the attorney
for the Commonwealth to cause the clerk to correct it where it is in-
correct, and it shall then be the duty of the attorney for the Common-
wealth to certify to the correctness of the statement, and it shall further
be the duty of the attorney for the Commonwealth at the term of court
next ensuing to present the statement to the court and the court shall
order the same filed and a copy thereof certified to the auditor of public
accounts.

(d) Any clerk or justice or other officer failing, without good cause
to comply with the provisions of this section, shall be guilty of a misde-
meanor, and shall be liable to a fine not exceeding twenty dollars, one-
half of which shall go to the informer, if there be an informer, recover-
able by motion of the Commonwealth’s attorney before the circuit
court of a county, or circuit. court of a city having no corporation or
hustings court, or before the corporation or hustings court of a city,
wherein such failure occurred, or wherein such delinquent officer re-
sides. If any officer misuse or misappropriate a fine collected by him,
he shall be deemed guilty of embezzlement, and shall be punished as for
the embezzlement of public funds, and the failure, without good cause,
to produce or account for any receipt form received by him shall be
prima facie evidence of his embezzlement of the amount represented
thereby.