Chap. 365.—An ACT to amend and re-enact section 9 of an act entitled an act to
levy a tax upon motor vehicle fuels; to provide for its collection; to appropriate
revenue raised by the same and to prescribe penalties, approved ‘oS. S346)

1923. B 346
Approved March 20, 1924.

1. Be it enacted by the general assembly of Virginia, That section
nine of an act entitled an act to levy a tax upon motor vehicle fuels; 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, be amended and re-enacted so as to read as follows:

Section 9. If any dealer, as herein defined, shall fail to pay the tax
or taxes on motor vehicle fuels due by such dealer under the provisions
of this act, on or before the twentieth day of the month in which said
payment is due, there shall be automatically added thereto a penalty
equal to twenty-five per centum of the said tax, to be paid or collected
when the said tax is paid or collected. If any such dealer shall fail to
pay such tax and penalty, within thirty days after the said tax shall be
due, the attorney general shall bring appropriate action for the recovery
of such tax and penalty, and judgment shall be rendered for the amount
so found to be due together with costs, and the amount collected shall
be paid into the State treasury as hereinabove provided; provided, how-
ever, 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 collection
and enforcement of judgments recovered under this section.