Chap. 125.—An ACT to amend and re-enact Section 371 of the Tax Code of Vir-
ginia, so as to require statements to be sent to certain taxpayers. [H 167]

Approved March 3, 1944

Be it enacted by the General Assembly of Virginia:

1. That section three hundred seventy-one of the Tax Code of Vir-
ginia be amended and re-enacted, as follows:

Section 371. Treasurers to mail bills to taxpayers.—The treasurer of
every city and county shall, as soon as may be in each year, not later than
December first, send by United States mail to each taxpayer assessed with
taxes and levies for that year, amounting to two dollars or more, as
shown by the books in such treasurer’s office, a bill or bills in the form
prescribed by the Department of Taxation. The failure of any such treas-
urer to comply with this section shall be a misdemeanor, punishable by a
fine not exceeding five dollars. .