CHAPTER 319

An Act to amend and reenact § 58-750, as amended, of the Code of Vir-
ginia, relating to the bringing of actions for recovery of taxes, penal-
ties and interest.

[(S 120]

Approved March 30, 1962

Be it enacted by the General Assembly of Virginia:

1. That § 58-750, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-750. If any such supplier shall fail to pay such tax, penalty and
interest *, the Attorney General or the Commissioner shall bring an appro-
priate action for the recovery of such tax, penalty and interest and judg-
ment shall be rendered for the amount so found to be due together with
costs, provided, however, that if it shall be found as a fact that such failure
to pay was wilful on the part of such supplier, 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
collection or enforcement of taxes are hereby expressly given for the
collection and enforcement of judgments recovered under this section and
the Commissioner, with the approval of the Attorney General, may employ
an attorney to institute and prosecute proper proceedings to enforce pay-
ment of the taxes, penalty and interest, provided for by this chapter and
to pay a reasonable compensation for the services of the attorney out of
funds appropriated for the administration of this chapter.