CHAPTER 323

An Act to amend and reenact § 58-722 of the Code of Virginia, relating to
suits to recover motor fuel taxes under certain conditions.
[(S 126]

Approved March 30, 1962

Be it enacted by the General Assembly of Virginia:

1. That § 58-722 of the Code of Virginia be amended and reenacted as
follows:

§ 58-722. If any such dealer fails to pay such tax, penalty and interest,*
the Attorney General or the Commissioner shall bring an appropriate
action for the recovery of such tax, penalty and interest and judgment
shall be rendered for the amount so found to be due together with cost;
provided that if it shall be found as a fact 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 collection or
enforcement of taxes are hereby expressly given for the collection and
enforcement of judgments recovered under this section, and the Commis-
sioner may employ an attorney at law to institute and prosecute proper
proceedings to enforce payment of the taxes, penalty and interest pro-
vided for by this chapter and fix the compensation for the services of
such attorney at law, which in no case shall exceed twenty per centum
of the amount recovered, if any, and shall be paid only out of any such
recovery.