Chap. 212.—An ACT to provide for licensing dealers in motor fuel; to require cer-
tain reports by such dealers and certain other persons; to levy a tax upon motor
fuel; to provide for its collection; to appropriate the revenue raised by the
same; to prescribe penalties for violations; and to repeal an act of the genera’
assembly entitled, an act to levy a tax upon motor vehicle fuel; to provide for
its collection; to appropriate revenue raised by the same, and to prescribe
penalties, approved March 26, 1923, and to repeal all acts amendatory thereof
and all other acts and parts of acts in conflict with the provisions of this act.

[H B 299]
Approved March 23, 1932

Be it enacted by the general assembly as follows:

1. Definitions—The following words, terms and phrases used in
this act are for the purpose hereof defined as follows:

(a) “Motor vehicles” are hereby defined as all automotive or self-
propelled vehicles, engines or machines, which are operated or pro-
pelled by internal combustion of gasoline, distillate or other volatile or
inflammable liquid fuels. ,

(b) “Motor fuel” shall mean and include any substance or com-
bination of substances which is intended to be or is capable of being
used for the purpose of propelling or running by combustion any in-
ternal combustion engine and sold or used for that purpose, except the
products commonly known as kerosene and/or distillate or petroleum
products of lower gravity (Baume Scale) when not used to propel a
motor vehicle or for compounding or combining with any motor fuel.

(c) The term “dealer” is hereby defined as any person who or
which imports, or causes to be imported, in the State of Virginia, mo-
tor fuel, as herein defined, for use, distribution, or sale and delivery in
and after the same reach the State of Virginia; also any person who or
which produces, refines, manufactures or compounds such fuel in the
State of Virginia, for use, distribution or sale and delivery in this
State; and also any person who or which receives motor fuel by tank
car, barge or pipe line delivery from a point within this State. Any
person importing or causing to be imported, into this State, for their
own use, such motor fuel in any container other than the usual tank or
receptacle connected with the engine of the motor vehicle in the opera-
tion of which the motor fuel is to be consumed, and any person pro-
ducing, refining, manufacturing or compounding such motor fuel in
this State for their own use, shall also be considered a dealer within
the meaning of this act, provided that this definition shall not include
any railroad company purchasing motor fuel for use in its railroad
business, and not to be used for motor vehicles on the highways of
this State.

(d) “Person” shall mean and include any person or persons, part-
nership, firm, association or corporation.

(e) “Director” when used in this act shall mean the director of the
division of motor vehicles.

2. Application for license ; contents ; licensing of dealers.—It shall
be unlawful for any dealer to receive, use, sell or distribute any motor
fuel or to engage in business within this State, unless such dealer is
the holder of an uncancelled license issued by the director to engage
in such business. To procure such license every dealer shall file with
the director an application under oath and in such form as the director
may prescribe setting forth:

(a) The name under which the dealer will transact business with-
in the State of Virginia ;

(b) The location, with street number address, of its principal
office or place of business within this State ;

(c) The name and complete residence address of the owner or the
names and addresses of the partners, if such dealer is a partnership,
or the names and addresses of the principal officers, if such dealer is
a corporation or association; and if such dealer is a corporation or-
ganized under the laws of another State, territory or country, such
dealer shall also file with such application a certified copy of the cer-
tificate or license issued by the corporation commission of the State of
Virginia showing that such corporation is authorized to transact busi-
ness in the State of Virginia.

Upon the filing of an application for a license, and concurrently
therewith, a bond of the character stipulated, and in the amount pro-
vided for in section three of this act shall be filed with the director.
No license shall issue upon any application unless accompanied by
such a bond. |

In the event that any application for a license certificate to trans-
act business as a dealer in the State of Virginia shall be filed by any
person whose license shall at any time theretofore have been cancelled
for cause by the director, or in case said director shall be of the opin-
ion that such application is not filed in good faith, or that such appli-
cation is filed by some person as a subterfuge for the real person in in-
terest whose license or registration shall theretofore have been can-
celled for cause by said director, then and in any of said events the
director, after a hearing, of which the applicant shall have been given
five (5) days’ notice in writing and in which said applicant shall have
the right to appear in person or by counsel and present testimony,
shall have and is hereby given the right and authority to refuse to
issue to such person a license certificate to transact business as a
dealer in the State of Virginia.

Upon the filing of the application for a license, a filing fee of five
dollars ($5.00) shall be paid to the director.
The application in proper form having been accepted for filing, the
filing fee paid, and the bond having been accepted and approved, the
director shall issue to such dealer a license certificate to transact busi-
ness as a dealer in the State of Virginia, subject to cancellation of such
license as provided by law. The director shall keep and file all appli-
cations and bonds with an alphabetical index thereof, together with a
record of all licensed dealers.

The license certificate so issued by the director shall not be assign-
able, and shall be valid only for the dealer in whose name issued, and
shall be displayed conspicuously in the principal place of business of
said dealer in the State of Virginia.

Each dealer shall be assigned a license number upon qualifying for
a license hereunder, and the director shall issue to each such licensee
separate license cards for each tank truck operated by such dealer. Such
license card shall indicate the number so assigned the dealer, the motor
number of the truck authorized to be operated under such license card,
and such other information as the director may prescribe. Such license
card shall be conspicuously displayed on the tank truck to which it is
assigned and any dealer operating a tank truck in this State, conveying
or transporting motor fuel, without such license card shall be guilty of
a misdemeanor and upon conviction thereof shall be subject to a fine of
not less than ten dollars ($10.00) nor more than one hundred dollars
($100.00), or to confinement in jail for not less than ten (10) nor more
than thirty (30) days, or both.

3. Bond required of licensed dealer—Every dealer shall file with
the director a bond in the approximate sum of three times the average
monthly motor fuel tax due by such dealer during the next preceding
twelve calendar months under the existing law of this State; provided
that in no case shall such bond be less than five thousand dollars
($5,000) nor more than twenty thousand dollars ($20,000) ; provided
further that any person becoming a dealer as heretofore defined, sub-
sequent to the effective date of this act, or any dealer who has not paid
motor fuel taxes now imposed by law for the twelve months next pre-
ceding the adoption of this act, shall file a bond in the minimum pen-
alty of five thousand dollars ($5,000). Such bond shall be in such form
as may be approved by the director, shall be executed by some surety
company duly licensed to do business under the laws of the State of
Virginia, shall be payable to the State of Virginia, and be conditioned
upon the prompt filing of true reports and the payment by such dealer
to the director of any and all motor fuel taxes which are now or which
may hereafter be levied or imposed by the State of Virginia, together
with any and all penalties and/or interest thereon, and generally upon
faithful compliance with the provisions of this act.

In the event that liability upon the bond thus filed by the dealer
with the director shall be discharged or reduced, whether by judgment
rendered, payment made or otherwise, or if in the opinion of the direc-
tor any surety on the bond theretofore given shall have become un-
satisfactory or unacceptable, then the director may require the filing of
a new bond with like surety as hereinbefore provided in the same
amount, failing which, the director shall forthwith cancel the license
certificate of said dealer. If such new bond shall be furnished by said
dealer as above provided, the director shall cancel and surrender the
bond of said dealer for which such new bond shall be substituted.

In the event that upon hearing,.of which the dealer shall be given
five (5) days’ notice in writing, the director shall decide that the
amount of the existing bond is insufficient to insure payment to the
State of Virginia of the amount of the tax and any penalties and inter-
est for which said dealer is or may at any time become liable, then the
dealer shall forthwith, upon the written demand of the director, file an
additional bond in the same manner and form with like surety thereon,
as hereinbefore provided ; provided, however, that the total amount of
any such additional bond as well as the bond required under the pro-
visions of the first paragraph of this section, shall not exceed the max-
imum of twenty thousand dollars ($20,000), and the director shall
forthwith cancel the license certificate of any dealer failing to file an
additional bond as herein provided.

Any surety on any bond furnished by any dealer as above provided
shall be released and discharged from any and all lability to the State
of Virginia accruing on such bond after the expiration of sixty (60)
days from the date upon which such surety shall have lodged with the
director, written request to be released and discharged. Provided,
however, that such request shall not operate to relieve, release or dis-
charge such surety from any liability already accrued, or which shall
accrue, before the expiration of said sixty-day period. The director
shall promptly on receipt of notice of such request notify the dealer who
furnished such bond, and unless such dealer shall on or before the ex-
piration of such sixty-day period file with the director a new bond with
a surety company duly licensed to do business under the laws of this
State, in the amount and form hereinbefore in this section provided,
the director shall forthwith cancel the license of said dealer. If such
new bond shall be furnished by said dealer as above provided, the di-
rector shall cancel and surrender the bond of said dealer for which
such new bond shall be substituted.

4. Power of director to cancel licenses; surrender of bond.—If a
dealer shall at any time file a false monthly report of the data or infor-
mation required by this act, or shall fail, refuse or neglect to file the
monthly report required by this act, or to pay the full amount of the
tax as required by this act, or fails to keep accurate records of quanti-
ties of motor fuel received, produced, refined, manufactured, com-
pounded, sold or used in this State, the director may forthwith cancel
the license of said dealer, and notify such dealer in writing of such
cancellation by registered mail to the last known address of such
dealer appearing on the files of the director.

The director is hereby given the power to cancel any license issued
to any dealer, such cancellation to become effective sixty (60) days
from the date of receipt of the written request of such dealer for can-
cellation thereof, or said director may cancel the license of any deale1
upon investigation and sixty (60) day’s notice mailed to the last
known address of such dealer if said director shall ascertain and find
that the person to whom such license has been issued is no longer en-
gaged in the receipt, use or sale of motor fuel as a dealer, and has not
been so engaged for the period of six (6) months prior to such can-
cellation. But no such license shall be cancelled upon the request of
any dealer until and unless the dealer shall, prior to the date of such
cancellation, have paid to the State of Virginia, all taxes imposed by
the provisions of this act, together with any and all penalties and fines
accruing by reason of any failure on the part of said dealer to make
accurate reports as required by this act and/or to pay said taxes and/or
penalties.

In the event that the license of any dealer shall be cancelled by the
director as hereinbefore in this section provided, and in the further
event that said dealer shall have paid to the State of Virginia all excise
taxes due and payable by it under the laws of the State of Virginia
upon the receipt, sale, or use of motor fuel, together with any and all
penalties accruing by reason of any failure on the part of said dealer
to make accurate reports or to pay said tax and/or penalties, then the
director shall cancel and surrender the bond theretofore filed by said
dealer.

5. Amount of tax; reports, payments; exemptions. (a) There is
hereby levied a tax of five cents per gallon on all motor fuel as herein
defined, which is sold and delivered or used in this State and is not
under the protection of the interstate commerce clause of the Constitu-
tion of the United States; provided, that the tax herein imposed and
assessed shall be collected by and paid to the State of Virginia but
once in respect to any motor fuel. Nothing herein shall be construed
to exempt from this tax any dealer in motor fuel on the motor fuel uses
in making such distribution. The tax herein levied shall be collected
in the manner hereinafter provided.

(b) On or before the twentieth day of each calendar month, each
dealer in motor fuel shall render to the director a statement on forms
prepared and furnished by the said director, which shall be sworn to
by one of the principal officers in the case of domestic corporations, or
by the resident general agent or attorney-in-fact ; by chief accountant
or officer in case of foreign corporations; by the managing agent or
owner in case of a firm or association of persons; or by the dealer in
all other cases ; which statement shall show the quantity of motor fuel
on hand on the first and last day of the preceding calendar month; the
quantity of motor fuel received, produced, manufactured, refined or
compounded during the preceding calendar month; and the quantities
of motor fuel sold and delivered or used within the State of Virginia
during the preceding calendar month, and such dealer shall at the
time of rendering such report, pay to the director the tax or taxes
herein levied on all motor fuel sold and delivered or used within the
State of Virginia during the preceding calendar month. Provided,
however, that no dealer shall pay such tax on motor fuel received by
such dealer from a point within the State, from another duly licensed
dealer who has paid or assumed the payment of such tax.
(c) Bills shall be rendered to all purchasers of motor fuels by
dealers selling the same. Such bills shall contain a statement thereon
in a conspicuous place that the liability to the State for the tax or
taxes hereby imposed has been assumed, and that the dealer will pay
the tax or taxes thereon on or before the twentieth day of the following
month.

(d) The tax shall be payable upon motor fuel sold and delivered to
or used by the State of Virginia and every political subdivision thereof.

(e) Motor fuel used by the United States or any ot the govern-
mental agencies thereof shall not be subject to tax hereunder.

6. Disposition of funds collected—After providing for the refunds
under this act, the director shall promptly pay all taxes and fees col-
lected by him under this act into the State treasury. The revenue de-
rived from the tax levied as aforesaid is hereby appropriated for the
construction of the roads and projects comprising the State primary
highway system and for the construction or maintenance of the roads
and projects comprising the State secondary highway system and shall
be applied to no other purpose, except that there may be paid out of
this fund as contribution towards the construction, re-construction
and/or maintenance of streets in cities and towns such sums as may be
provided by law, and except further, that such sums out of said funds
may be expended for the operation and maintenance of the highway
department and the division of motor vehicles as may be provided by
law, provided, however, the governor is hereby authorized to transfer
out of the said gasoline tax an amiount not exceeding twenty-five thou-
sand ($25,000.00) dollars annually for the purpose of inspection of
gasoline and motor grease measuring and/or distributing equipment,
and/or for inspection and analysis of gasoline for purity.

7. Refund of taxes paid on motor fuel which is used otherwise
than in motor vehicles; procedure—Any person, who shall buy, in
quantities of five (5) gallons or more at any one time, any motor fuel
as defined in this act for the purpose of, and the same is actually used
for, operating or propelling boats, ships, aeroplanes or aircraft, sta-
tionery gas engines, tractors used for agricultural purposes and equip-
ment for voluntary fire fighting companies within the State actually
and necessarily used for fire fighting purposes, and motor equipment
belonging to cities and towns used exclusively in municipal activities,
or who shall purchase and use any of such fuel for spraying purposes
or for clearing, dyeing or other commercial use, except in motor ve-
hicles operated, or intended to be operated in whole or in part upon
any of the public highways, streets or alleys of this State, on which
motor fuel the tax or taxes imposed by this act shall have been paid,
shall be reimbursed and repaid the amount of such tax or taxes paid
by such person, upon presenting to the director an affidavit accom-
panied by a paid ticket, invoice or other document from the dealer or
retail distributor showing such purchase, which affidavit shall set
forth the total amount of such fuel so purchased and used by such
consumer, other than in motor vehicles operated or intended to be op-
erated upon any of the public highways, streets or alleys of this State,
and how used; and the director upon the presentation of such affidavit
and such paid ticket, invoice or other document, shall repay to such con-
sumer from the taxes collected on motor fuel the said taxes paid on
fuel sold and delivered and used other than for motor vehicles as afore-
said ; provided that application for refunds as provided herein must be
filed with the said director within thirty (30) days from the date of
sale or invoice, on forms prepared and furnished by said director. Pro-
vided that any person who shall be entitled to a refund under this sec-
tion on quantities of tank car lots or more of motor fuel, may file such
application for refund within ninety (90) days, provided such person
shall file with the director a bond in the sum of five hundred ($500.00)
dollars, payable to the State of Virginia and conditioned that such per-
son will comply with the appropriate provisions of this act. Provided,
further that on any island in this State on which no motor vehicle 1s
operated upon any public highways, streets or alleys of this State, the
refund provided for by this section may be made to the merchant sell-
ing such motor fuel to the consumer.

8. Refunds to dealers in certain cases.—Any dealer duly licensed
under this act, to whom motor fuel is transferred in this State, by tank
car, barge or pipe line, from a point within the State, from another
duly licensed dealer who has paid or assumed the payment of the tax
levied hereunder, shall receive a refund equivalent to one-half of one
per cent (% of 1%) of the tax passed on to him on the gross gallonage
of motor fuel so transferred, in consideration of shrinkage and evap-
oration. Claim for such refund shall be filed with the director within
sixty (60) days from the date of the receipt of such motor fuel. The
claim for refund shall be allowed and paid in the same manner and
from the same funds as provided under section seven of this act.

9. Penalty for failure to report or pay taxes promptly—When
any dealer shall fail to submit its monthly report to the director by the
twentieth day of the following month, or when such dealer fails to
submit the data required by section five (5) of this act in such monthly
report, or when such dealer shall fail to pay to the director the amount
of taxes hereby imposed when the same shall be payable, there shall be
automatically added thereto a penalty equal to twenty-five per centum
(25%) of the said tax, to be paid or collected when the said tax is paid
or collected. Thereafter said tax and penalty shall bear interest at the
rate of one per centum (1%) per month until the said tax is paid.

If any such dealer shall fail to pay such tax, penalty and interest
within thirty (30) days after the said tax shall be due, the attorney
general or the director shall bring appropriate action for the recovery
of such tax, penalty and interest, and judgment shall be rendered for
the amount so found to be due together with costs, provided, however,
that if it shall be found as a fact that such failure to pay was wilful on
the part of such dealer, judgment shall be rendered for double the
amount of the tax found to be due, with costs. All remedies now, or
which may hereafter be, given by the laws of this State for the collec-
tion or enforcement of taxes are hereby expressly given for the collec-
tion and enforcement of judgments recovered under this section, and
the director may employ an attorney at law to institute and prosecute
proper proceedings to enforce payment of the taxes, penalty and in-
terest, provided for by this act and fix the compensation for the serv-
ices of said attorney at law, which in no case shall exceed twenty per
centum (20%) of the amount recovered, if any, and shall be paid only
out of any such recovery.

10. Retention of records by dealers and other persons.—Each
dealer shall maintain and keep, for a period of two (2) years, such
record or records of motor fuel received, produced, manufactured, re-
fined, compounded, used, sold and/or delivered within this State by
such dealer, together with invoices, bills of lading, and other pertinent
records and papers as may be required by the director for the reason-
able administration of this act.

It shall be the duty of every person purchasing motor fuel taxable
under this act from a dealer for the purpose of resale, to maintain and
keep for a period of one (1) year a record of motor fuel received, the
amount of tax paid to the dealer as part of the purchase price, together
with delivery tickets, invoices, and bills of lading, and such, other re-
cords as the director shall require. ,

11. Inspection of records——The director or any deputy, employee
or agent authorized by him, is hereby given authority to examine,
during the usual business hours of the day, records, books, papers,
storage tanks, and any other equipment of any dealer, purchaser, re-
finer or common carrier, pertaining to the quantity of motor fuel re-
ceived, produced, manufactured, refined, compounded, used, sold,
shipped or delivered, as the case may be, to verify the truth and accu-
racy of any statement, report or return, or to ascertain whether or not
the tax imposed by this act has been paid.

12. Director may estimate motor fuel received—Whenever any
dealer shall neglect or refuse to make and file any report for any calen-
dar month as required by this act or shall file an incorrect or fraudu-
lent report, the director shall determine, from any information ob-
tainable the number of gallons of motor fuel with respect to which the
dealer has incurred liability under the motor fuel tax laws of the State
of Virginia. In any action or proceeding for the collection of the mo-
tor fuel tax and/or any penalties or interest imposed in connection
therewith, an assessment by the director of the amount of the tax due
and/or interest or penalties due to this State shall constitute prima
facie evidence of the claim of the State, and the burden of proof shall
be upon the dealer to show that the assessment was incorrect and con-
trary to law.

13. Report from persons not dealers; contents—-Every person
purchasing or otherwise acquiring motor fuel and/or kerosene in tank
car or cargo lots and selling, using, or otherwise disposing of the same
for delivery in Virginia not required by the provisions of this act to
be licensed as a dealer in motor fuel, shall file a statement setting forth
the name under which such person is transacting business within the
State of Virginia, the location with street number address of such per-
son’s principal office or place of business within the State, the name
and address of the owner, or the names and addresses of the partners
if such person is a partnership, or the names and addresses of the
principal officers if such person is a corporation or association, and, on
or before the twentieth day of each calendar month, such person shall,
on forms prescribed by the director, report to the director all pur-
chases or other acquisition and sales or other disposition of motor fuel
and/or kerosene during the next preceding calendar month, giving a
record of each tank car or cargo lot delivered to a point within Vir-
ginia. Such report shall set forth from whom each tank car or cargo
lot was purchased or otherwise acquired, point of shipment, to whom
sold or shipped, point of delivery, date of shipment, the name of the
carrier, the initials and number of the car, and the number of gallons
contained in such tank car, if shipped by rail, and the name and owner
of the boat, barge or vessel, and the number of gallons contained there-
in, if shipped by water, and shall contain any other additional infor-
mation the director may require relative to such motor fuel and/or
kerosene.

When any person, not required by the provision of this act to ob-
tain a license as a dealer in motor fuel, purchasing or otherwise acquir-
ing motor fuel and/or kerosene in tank car or cargo lots and selling or
otherwise disposing of the same for delivery in Virginia, shall fail to
submit his monthly report to the director by the twentieth day of the
following month, or when such person shall fail to submit in such
monthly report the data required by this act, such person shall be
punished as provided in section twenty hereof.

14. Reports from carriers transporting motor fuel or kerosene.—
Every railroad company, every street, suburban or interurban railroad
company, every pipe line company, every water transportation com-
pany, and every common carrier transporting motor fuel and/or kero-
sene, either in interstate or intrastate commerce, to points within Vir-
ginia, and every person transporting motor fuel and/or kerosene by
whatever manner to a point in Virginia from any point outside of said
State, shall report under oath to the director on forms prescribed by
said director, all deliveries of motor fuel and/or kerosene so made to
points within Virginia.

Such reports shall cover monthly periods, shall be submitted within
twenty days after the close of the month covered by the report, shall
show the name and address of the person to whom the deliveries of
motor fuel and/or kerosene have actually and in fact been made, the
name and address of the originally named consignee, if motor fuel
and/or kerosene has been delivered to any other than the originally
named consignee, the point of origin, the point of delivery, the date of
delivery, the number and initials of each tank car and the number of
gallons contained therein, if shipped by rail, the name of the boat,
barge or vessel, and the number of gallons contained therein, if
shipped by water, the license number of each tank truck and the num-
ber of gallons contained therein, if transported by motor truck; if de-
livered by other means, the manner in which such delivery is made;
and such other additional information relative to shipments of motor
fuel as the director may require.

15. Discontinuance or transfer of business——Whenever a dealer
ceases to engage in business as a dealer within the State of Virginia by
reason of the discontinuance, sale or transfer of the business of such
dealer, it shall be the duty of such dealer to notify the director in
writing at the time the discontinuance, sale or transfer takes effect.
Such notice shall give the date of discontinuance and, in the event of a
sale or transfer of the business, the date thereof and the name and
address of the purchaser or transferee thereof. All taxes, penalties,
and interest under this act, not yet due and payable under the pro-
visions of section five (5) hereof shall, notwithstanding such pro-
visions, become due and payable concurrently with such discontinu-
ance, sale or transfer, and it shall be the duty of any such dealer to
make a report and pay all such taxes, interest, and penalties, and to
surrender to the director the license certificate theretofore issued to
said dealer by the director.

Unless the notice above provided for shall have been given to the
director as above provided, such purchaser or transferee shall be liable
to the State of Virginia, for the amount of all taxes, penalties, and
interest under this act accrued against any such dealer so selling or
transferring his business, on the date of such sale or transfer, but only
to the extent of the value of the property and business thereby ac-
quired from such dealer.

16. Exchange of information among the States.——The director of
the State of Virginia may, in his discretion, upon request duly received
from the officials to whom are entrusted the enforcement of the motor
fuel tax laws of any other State, forward to such officials any informa-
tion which the director may have in his possession relative to the pro-
duction, manufacture, refining, compounding, receipt, sale, use, trans-
portation and/or shipment by any person of motor fuel.

17. Price of fuel plus tax—Dealers and all other persons selling
motor fuel shall add the amount of the tax to the price of the motor
fuel sold by them, and may state the amount of the tax separately
from the price of the motor fuel on all price display signs, sale or de-
livery slips, bills and statements which advertise or indicate the price
of motor fuel.

18. Delivering of motor fuel prohibited in certain cases; penalty.
—The delivering of motor fuel from a tank truck to the motor fuel
tank of a motor vehicle is prohibited, except in cases of emergency.
Any person violating this section shall be deemed guilty of a misde-
meanor and shall be fined not more than fifty dollars ($50.00) or con-
fined in jail not more than thirty (30) days, or both.

19. Penalties—Any person violating any of the provisions of this
act, a penalty for which is not otherwise provided, or who shall fail or
refuse to pay the tax imposed by this act, or who shall engage in busi-
ness in this State as a dealer without being the holder of an uncan-
celled license to engage in such business, or who shall fail to make any
of the reports required by this act, or who shall make any false state-
ment in any application, report or statement required by this act, or
who shall refuse to permit the director or any deputy to examine re-
cords as provided by this act, or who shall fail to keep proper records
of quantities of motor fuel received, produced, refined, manufactured,
compounded, sold, used and/or delivered in this State as required by
this act, or who shall make any false statement in connection with an
application for the refund of any moneys or taxes provided in this act,
or who shall collect or cause to be repaid to any person, any tax not
being entitled to the same under the provisions. of this act, shall be
guilty of a misdemeanor and upon conviction thereof shall, for the first
offense be fined not more than five hundred dollars ($500.00) or con-
fined in jail not exceeding six (6) months, or both, and for a second
and any subsequent offense, be fined not more than one thousand dol-
lars ($1,000.00) or confined in jail not exceeding one year, or both;
provided that in addition to the penalty imposed in conformity to the
above the defendant shall be required to pay all taxes and penalties due
the State under this act and/or pay to the State any other moneys
wrongfully withheld or illegally refunded.

20. Appeal to courts from director’s decisions—Any person against
whom an order or decision of the director has been adversely rendered
relating to the granting or cancelling of a license, the filing of a bond,
the increasing of the amount of a bond, the changing of, surety on a
bond, the filing of reports, the examination of records, or any other
matter where in the findings are in the discretion of the director, may
appeal from such order, decision or action to the circuit court of the
city of Richmond, if such appeal is filed within fifteen (15) days.

21. Act effective-—This act shall become effective on July first,
nineteen hundred and thirty-two. Prior to that date every dealer as
defined herein shall secure a license as provided in section two (2)
hereof.

22. Constitutionality—If any part or parts, section, sub-section,
sentence, clause or phrase of this act is for any reason declared un-
constitutional, such decision shall not affect the validity of the remain-
ing portions of this act which shall remain standing as if such act had
been passed with the unconstitutional part or parts, section, sub-sec-
tion, sentence, clause or phrase thereof eliminated; and the general
assembly hereby declares that it would have passed this act if such un-
constitutional part or parts, section, sub-section, sentence, clause or
phrase had not been included herein.

2. Beit further enacted as follows:

(a) An act of the general assembly entttled an act to levy a tax
upon motor vehicle fuel; to provide for its collection; to appropriate
revenue raised by the same, and to prescribe penalties, approved
March twenty-sixth, nineteen hundred and twenty-three, and all acts
amendatory thereof or in conflict with this act are hereby repealed, as
of the effective date of this act. Such repeal shall not be construed as
affecting any tax liability which accrued before such repeal takes effect,
nor shall such repeal be construed to affect any offense committed
against such act, or any act done, any penalty, forfeiture, or punish-
ment incurred, or any right accrued, or claim arising under such act,
or in any way whatever to affect any such offense or act so committed
or done, or any penalty, forfeiture, or punishment so incurred, or any
right accrued, or claim arising before this act takes effect.