CHAPTER 311

there is no Confederate Memorial Association or Chapter of the United
Daughters of the Confederacy, the amount hereby appropriated for such
county or city shall be expended for purposes hereinbefore specified
by court appointed Cemetery Trustees, or a Confederate Memorial Board
of three appointed by the Judge of the Circuit Court. Warrants in pay-
ment of these appropriations shall be drawn in favor of the treasurers of
said trustees or boards, who shall report to the State Comptroller ac-
cording to requirements of this act.

An Act to amend and reenact §§ 58-721 and 58-749, as amended, of the

Code of Virginia, relating to penalty for failure to report or pay

taxes promptly.

Approved March 31, 1964
Be it enacted by the General Assembly of Virginia:

(S 216]

That §§ 58-721 and 58-749, as amended, of the Code of Virginia be
amended and reenacted as follows:

§ 58-721. When any dealer fails to submit its monthly report to
the Commissioner by the last day of the following month or when such
dealer fails to submit the data required by § 58-713 in such monthly
report, or when such dealer fails to pay to the Commissioner the amount
of taxes hereby imposed when the same are payable as required by
§ 58-713 or payment of the tax is not sent to the Commissioner of the
Division of Motor Vehicles by United States mail in an envelope bearing
a postmark showing that it was mailed on the last day of the month
except, in instances where the last day of the calendar month falls on a
Sunday or a legal holiday, on the first day of the month following the
last day of the month in which it became due, there shall be automatically
added thereto a penalty equal to ten per centum of the tax, to be paid by
such dealer. Thereafter the tax and penalty shall bear interest at the
rate of one per centum per month until the tax is paid.

§ 58-749. When any supplier shall: (1) Fail to submit its monthly
report to the Commissioner by the last day of the following month, (2)
fail to submit the data required by § 58-746 in such monthly report, or
(3) fail to pay to the Commissioner the amount of taxes hereby imposed
when the same shall be payable, or when any user-seller or user shall
acquire fuel for resale or use for the propulsion of an aircraft or a motor
vehicle upon which the tax has not been paid and fails to report as
required by § 58-789.3 or pay the tax when due as required by § 58-746
and payment of the tax is not sent to the Commissioner of the Division
of Motor Vehicles by United States mail in an envelope bearing a post-
mark showing that it was mailed on the last day of the month except, in
instances where the last day of the calendar month falls on a Sunday ora
legal holiday, on the first day of the month following the last day
of the month in which it became due, there shall be automatically added
thereto a penalty equal to ten per centum of the tax, to be paid by such
supplier, user-seller or user. Thereafter the tax and penalty shall bear
interest at the rate of one per centum per month until the tax is paid.