Chap. 158.—An ACT to amend and re-enact section 136 of the Tax Code of Vir-
ginia, relating to prosecuting business, employment or profession without a
license. [H B 174]

Approved March 22, 1932

1. Be it enacted by the general assembly of Virginia, That section
one hundred and thirty-six of the Tax Code of Virginia, be amended
and re-enacted so as to read as follows:

Section 136. Prosecuting business, employment or profession
without a license; penalties—If any person, firm or corporation shall
continue the business, employment or profession after the expiration
of a license previously issued, without obtaining a new license, such
person, firm or corporation shall, if such failure to obtain a new
license be continued for one month, be subject to a penalty of ten per
centum of the amount of the license tax which was due and payable
at the beginning of such month, in addition to the license tax im-
posed by law, and such penalty shall be assessed and paid along with
the license tax and shall become a part of the license tax; but such
penalty shall in no case be less than two dollars. If such failure to
obtain a new license be continued for a longer period than one month,
such person, firm or corporation shall be guilty of a misdemeanor, and
unless otherwise specifically provided by law, shall on conviction there-
of, be fined not less than five dollars nor more than one thousand dollars
for each separate offense committed after such expiration of such
month ; and the taxes and penalty provided in the preceding part of this
section shall also be assessed against such person, firm or corporation,
and collection thereof enforced in the manner provided by law for the
enforcement of the collection of other taxes. In such case, of such
person, firm or corporation, shall, on demand, fail or refuse to file
with the assessing officer the information necessary to enable him to
assess a license tax according to the basis provided by law, such asses-
sing officer shall assess such license tax upon the best information he
can obtain, adding thereto the penalty prescribed by law.

If any person, firm or corporation shall, in violation of law, com-
mence to prosecute any business, employment or profession without a
license, such person, firm or corporation shall be guilty of a misde-
meanor, and unless otherwise specifically provided by law, shall, on
conviction thereof, be fined not less than five dollars nor more than
one thousand dollars for each separate offense. Such conviction shall
not relieve any such person, firm or corporation from the payment of
the license tax prescribed by law. If such violation of law be con-
tinued for one month, such person, firm or corporation shall moreover
be subject to a penalty of ten per centum of the amount of the license
tax which was due and payable at the beginning of such month, in
addition to the license tax imposed by law, and such penalty shall be
assessed and paid along with the license tax and shall become a part
of the license tax; but such penalty shall in no case be less than two
dollars. The collection of such taxes and penalty shall be enforced in
the manner provided by law for the enforcement of the collection of
other taxes. In such case, if such person, firm or corporation shall, on
demand, fail or refuse to file with the assessing officer the information
necessary to enable him to assess a license tax according to the basis
provided by law, such assessing officer shall assess such license tax
upon the best information he can obtain, adding tenet the penalty
prescribed by law.

It shall be the duty of the commissioner of the revenue to report
every person, firm or corporation, who shall commence to prosecute
any licensable business, employment or profession without a license,
or who shall unlawfully fail for a longer period than one month to
obtain a new license, to the attorney for the Commonwealth, who shall
cause warrants to be issued for such persons, firms or corporations,
and shall prosecute them.