Chap. 485.—An ACT to amend and re-enact section 5 of an act entitled an act
to levy a tax upon motor vehicle fuels; to provide for its collection; to
appropriate revenues raised by the same and to prescribe penalties, approved
March 26, 1923, as heretofore amended and re-enacted by an act approved
March 10, 1926, and to enlarge the same so as to require manufacturers,
wholesalers, jobbers, and other persons, firms and corporations selling motor
vehicle fuels for distribution to, and use by the public generally in Virginia.
and as well also, in Virginia and other States, to submit reports upon the
request of the governor, showing the prices at which such fuels are being
bought and sold for such distribution, to authorize the governor to secure in-
formation from other sources, as to the prices at which such fuels are being
sold and distributed to the general public in other States, and to make public
the information gathered from such reports and other sources: and to pre
scribe penalties for failure to make such reports. [S B 186]

Approved March 26, 1928

1. Be it enacted by the general assembly of Virginia, That section
of an act entitled an act to levy a tax upon motor vehicle fuels:
provide for its collection; to appropriate revenué raised by the same
to prescribe penalties, approved March twenty-sixth, nineteen hun-
d and twenty-three, as heretofore amended and re-enacted by an
approved March tenth, nineteen hundred and twenty-six, be fur-
r amended and re-enacted so as to read as follows:

Section 5. Every dealer in motor vehicle fuels shall keep a record
all purchases, receipts, sales, deliveries and consumption of such
fuels, which shall include the number of gallons sold and delivered, or
used, and the date of sale or use, which records shall be preserved for
a period of two years and shall at all times during the business hours
of the day be subject to inspection by the director of the division of
motor vehicles, or his deputies, or such other officers as may be author-
ized by the said director.

Subsection 1. It shall be the duty of any manufacturer, wholesaler,
jobber, or any other person, firm or corporation, dealing in, selling, or
distributing motor vehicle fuels in this State, either at wholesale or
retail at any time when requested so to do by the governor, to submit
reports, showing prices at which such fuels are being sold to them.
both at wholesale and retail for distribution to, and use by the public
generally, in this State and especially the published and/or other gen-
erally established tank car, tank wagon and/or service station prices
at which such fuels are being so sold and distributed.

Subsection 2. It shall be the duty of any such manufacturer, whole-
saler, jobber, or any other person, firm or corporation selling motor
vehicle fuels for distribution to the public generally in Virginia and in
other States, when requested so to do by the governor, to submit re-
ports showing the prices at which such fuels are being sold by them,
both at wholesale and retail, for distribution to the public generally
in such other States, and especially showing the published and/or other
generally established tank car, tank wagon and service station prices
at which such fuels are being so sold and distributed.

With any such report required by this, or subsection one may be
submitted any reason the person making such report may have to
give or offer for any difference in prices charged for each motor vehi-
cle fuels in this State and in other States.

The governor may also secure information by other means as to
the prices at which motor vehicle fuels are being sold at wholesale and
retail for distribution to the public generally in other States as well
as in Virginia.

Subsection 3. The governor shall have the right to make public, by
such means as he may choose, the results of any information gathered
from the reports herein required to be made, as well as from any other
source, and in so doing, he shall also make known to the public, any
reason which may be given in any such report, for any difference in
prices charged for such motor vehicle fuels in this and in other States,
together with his comments thereon.

Subsection 4. Any such manufacturer, wholesaler, jobber, or other
person, firm or corporation who shall refuse or neglect to furnish the
information herein authorized to be requested, within thirty days after
such request shall have been made, shall be subject to the penalty of a
fine of not less than one hundred dollars nor more than one thousand
dollars, to be imposed by a jury, or by the court trying the case without
a jury, in a proceeding by indictment, or information, instituted and
prosecuted in the circuit court of the county, or corporation court of
the city in which the defendant may reside, or, if a corporation, in
which its principal office may be located; or, if a nonresident of this
State, in which the person, firm or corporation may have, his, their or
its principal place of business in this State.

Subsection 5. No report made, or information given in response to
any of the requests hereinbefore provided for, shall be used as the basis
for a criminal prosecution, or for any action at law or proceeding in
equity against the person, firm or corporation making such report or
giving such information.

Subsection 6. If any section or provision of this act, or any part
of any section, or any word or sentence or part of a sentence shall be
declared unconstitutional by the court of last resort, the part so de-
clared unconstitutional, shall cease to be operative, but the remainder
of the act and every section and part thereof not so declared unconsti-
tutional shall continue to be in force and effect.