Chap. 351.—An ACT to amend and reenact Sections 4 and 11 of an Act entitled
“An Act relating to apples; to create the Virginia State Apple Commission
and to prescribe its powers and duties; to promote the sale and consumption
of Virginia apples by providing for campaigns of education, advertising, pub-
licity, sales promotion and research; to levy an excise tax on apples packed in
closed packages; to provide for its collection, and to appropriate the revenue
derived from it; and to provide penalties for violations of this act”, approved
March 11, 1946. {H 501]

Approved March 31, 1948

Be it enacted by the General Assembly of Virginia:

1. That sections four and eleven of an Act entitled “An Act relating
to apples ; to create the Virginia State Apple Commission and to prescribe
its powers and duties; to promote the sale and consumption of Virginia
apples by providing for campaigns of education, advertising, publicity,
sales promotion and research; to levy an excise tax on apples packed in
closed packages; to provide for its collection, and to appropriate the
revenue derived from it; and to provide penalties for violations of this
act” approved March eleventh, nineteen hundred and forty-six, be
amended and reenacted so as to read as follows:

Section 4. Excise tax levied—There is hereby levied on all apples
packed in closed packages in Virginia, which apples were produced in
Virginia, an excise tax of one and a quarter cents per bushel; three and
three quarter cents per barrel, and on all other closed packages at the
rate of one and a quarter cents per bushel. Such excise tax shall be paid
by the packer of such apples at the time and in the manner hereinafter
provided. The first two hundred bushels of such apples so packed
by any person in any one crop season shall be exempt from the provisions
of this section.
Section 11. Penalty for violating act—lIt shall be a misdemeanor
for any packer to fail to submit to the commission any statement or
report required by this act, within sixty days from the time such state-
ment or report is required to be submitted to the commission under this
act, or knowingly to report falsely to the commission the quantity of
apples packed by him during any period, or to falsify the records of
the apples packed by him.