Chap. 167.—An ACT to amend the Tax Code of Virginia by adding thereto a new
section, to be numbered section 402-a, making it a misdemeanor and malfeas-
ance in office for a county or city treasurer knowingly to omit from any delin-
quent list required by the Tax Code of Virginia to be prepared by him, any
taxes or levies which are in fact delinquent, and which should be included in
such delinquent list. [H B 268]

Approved March 22, 1932

1. Be it enacted by the general assembly of Virginia, That the
Tax Code of Virginia be amended by adding thereto a new section,
to be numbered section four hundred and two-a, which new section
shall read as follows:

Section 402-a. If any county or city treasurer shall knowingly
omit from any delinquent list required by the Tax Code of Virginia
to be prepared by him, any taxes or levies which are in fact delin-
quent and which should be included in such delinquent list, such
county or city treasurer shall be guilty of a misdemeanor, and upon
conviction thereof, shall be fined not less than one hundred dollars
nor more than five hundred dollars for each offense; and such county
or city treasurer shall moreover be deemed guilty of malfeasance in
office. th ps