Chap. 229.—An ACT to amend and re-enact section 362 of the Tax Code of Vir-
ginia, relating to the use by county and city treasurers of public money in
their possession, and by other persons handling public money. [H B 163]

Approved March 23, 1932

1. Be it enacted by the General Assembly of Virginia, That section
three hundred and sixty-two of the Tax Code of Virginia, be amended
and re-enacted so as to read as follows:

Section 362. No treasurer or any other person handling public
money shall apply, disburse, or use any part of the public money held
by him in any manner or for any purpose other than the manner and
purposes provided by law except by inadvertence. Any violation of
this section, when such fund so applied, disbursed or used shall exceed
fifty dollars, shall be deemed a felony and shall be punished by a fine
of not less than two hundred and fifty dollars, nor more than one
thousand dollars, and confinement in the State penitentiary for not less
than one year, nor more than five years; when such funds so applied,
disbursed or used in violation of this section shall be less than fifty
dollars such violation shall be punishable as a misdemeanor.