Chap. 25.—An ACT to require officers collecting taxes to furnish dated tax ticket
or receipt therefor and providing punishment for failure so to do.
Approved February 8, 1908.
1. Be it enacted by the general assembly of Virginia, That any officer
who shall hereafter collect any tax within this State shall deliver to each
taxpayer from whom he collects such tax, a tax ticket or receipt therefor,
showing plainly the amount paid and the date of payment.
2. The failure of any officer to so deliver such dated receipt or tax
ticket at the time of collecting any taxes shall constitute a misdemeanor
and shall be punishable by a fine not exceeding fifty dollars, or where
fraudulently done, by such fine or a sentence of not exceeding thirty days
in jail, either or both.