CHAPTER 658

An Act to create the Virginia Pork Industry Commission and to pre
scribe its powers and duties; to authorize the Commission to under-
take programs to promote education and research as to the Virginia
pork industry; to levy an excise tax on hogs produced in Virginia
and sold for slaughter or sold as feeder pigs and provide for ts
collection; to create the “Virginia Pork Industry Fund” and to appro-
priate funds thereto; and to provide penalties for violations.

fH 63]
Approved April 6, 1966

Be it enacted by the General Assembly of Virginia:
1, § 1. Asused in this act: oo. _

(1) “Commission” means the Virginia Pork Industry Commission.

(2) “Processor” means any person, firm, corporation, association oF
cooperative who or which slaughters hogs commercially, or agent thereof.

(3) “Producer” means a person, firm, corporation, association of
cooperative who or which is engaged in the business of raising hogs
for sale for slaughter or raising hogs for sale as feeder pigs.

(4) “Slaughter hog” means a hog weighing in excess of one hundred
forty pounds. ; oo

(5) “Feeder pig” means a hog not weighing in excess of one hundred
forty pounds.
§ 2. (a) There is hereby created within the Department of Agri-
culture and Immigration an agency to be known as the Virginia Pork
Industry Commission, consisting of twelve members appointed by the
Governor. Members of the Commission shall be selected, as far as possible,
so as to give representation to the principal pork producing areas of
Virginia. At least seven of the members shall be pork producers.

(b) Of the members initially appointed, three shall be appointed for
terms of one year, three for terms of two years, three for terms of three
years, and three for terms of four years. Subsequent appointments shall
be for terms of four years each except appointments to fill vacancies which
shall be for the unexpired terms. No member shall be eligible to be ap-
pointed for more than two successive terms.

(c) The members of the Commission shall be reimbursed only for
actual expenses incurred in connection therewith. The Commission shall
elect one of its members as Chairman. The Commission may appoint a
Secretary and such other employees as may be necessary at salaries to be
fixed by the Commission subject to the provisions of the Virginia Person-
nel Act. All funds levied and collected under this act shall be administered
by the Commission. All employees of the Commission handling money
shall be required to furnish surety bonds in an amount to be fixed by the
Commission.

§ 8. The Commission shall plan and conduct programs for educa-
tion and research relating to the Virginia pork industry, with primary
emphasis on programs designed to increase the efficient production of
slaughter hogs and feeder pigs in Virginia. It may make contracts, expend
moneys from the Virginia Pork Industry Fund, and do whatever else may
be necessary to effectuate the purposes of this act. The Commission may
cooperate with other State, regional and national organizations in re-
search, education and other means for promoting the Virginia pork in-
dustry and may expend moneys of the Virginia Pork Industry Fund for
such purpose.

§ 4. There is hereby levied on all hogs sold in Virginia for slaughter
an excise tax of five cents per head, and there is hereby levied on all hogs
sold in Virginia as feeder pigs an excise tax of two cents per head. The
processor shall be liable for collecting the tax on all slaughter hogs pur-
chased by him, other than at a livestock auction market, and paying it into
the State treasury to the credit of the Virginia Pork Industry Fund. On
Slaughter hogs and feeder pigs bought at a livestock auction market, the
livestock auction market shall be liable for collecting the tax and paying
it into the State treasury to the credit of the Virginia Pork Industry
Fund. On other feeder pig sales the first buyer shall be liable for collecting
the tax and paying it into the State treasury to the credit of the Virginia
Pork Industry Fund. Taxes collected between July one and December
thirty-one of each year shall be paid into the State treasury not later
than January fifteen of the succeeding year and taxes collected between
January one and June thirty shall be paid in not later than July ten of
the year in which collected. The processor, livestock auction market and
other first buyers of feeder pigs shall keep a complete record of the number
of slaughter hogs and feeder pigs subject to tax purchased by him for a
period of not less than two years. Such record shall be open to the inspec-
tion of the State Tax Commissioner and his duly authorized agents.

§ 5. (a) If the tax imposed hereby is not paid when due, the
State Department of Taxation shall immediately notify the taxpayer of
such deficiency and shall add thereto a penalty of five per centum of the
amount due and if such deficiency be not paid within thirty days from the
date of such notice, the same shall bear interest at the rate of one-half of
one per centum per month, or fraction thereof, from the date the same was
Department may waive or remit the penalty, or a portion thereof, in its
discretion for good cause shown. ;

(b) If any person be delinquent in any payment of the tax or interest
thereon, the amount shall be collected by civil action in the name of the
Commonwealth at the relation of the State Tax Commissioner and the
person adjudged in default shall pay the cost of such action. The Attorney
General, at the request of the Commissioner shall forthwith institute
action in the proper court for the collection of the amount of any tax past
due under this act, including interest thereon.

§ 6. (a) All moneys levied and collected under the provisions of this
act shall be credited on the Comptroller’s books to a fund to be known as
the “Virginia Pork Industry Fund’ which is hereby created. The costs of
collecting the tax levied hereby shall be paid out of the fund and the net
proceeds of such fund are hereby appropriated for the purposes set forth
in this act and shall be used exclusively for the administration of this act,
including payment for personal services, materials and supplies necessary
to effect the purposes and objects of this act. The unexpended balance of
the fund at the end of each biennium shall not revert to the general fund
of the State treasury.

(b) All moneys collected under this act shall be expended by the
Commission on warrants of the Comptroller on the State Treasurer issued
on vouchers signed by the duly authorized representatives of the Com-
mission. ,

§ 7. Any person knowingly reporting falsely the number of slaughter
hogs and feeder pigs subject to tax bought by or handled by him during
any period or falsifying records relating thereto or who fails to make the

rns, or any of them, herein required, or fails to keep the records herein
required, shall be guilty of a misdemeanor and punished accordingly.

§ 8. The provisions of this act shall become effective only after
having been approved by a majority of the votes cast in a State-wide
referendum of all producers who in the preceding twelve months sold at
least twenty-five feeder pigs and/or slaughter hogs, said referendum to be
conducted by the Virginia Department of Agriculture and Immigration.