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2020 SESSION

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20104966D
HOUSE BILL NO. 1583 Offered January 14, 2020 A BILL to amend and reenact § 58.1-3128 of the Code of Virginia, relating to local treasurers; power to summon taxpayers and other persons. ---------- Patrons-- Heretick and Lopez ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-3128 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-3128. Power to summon taxpayers and other persons; penalty.

A. The treasurer may, for the purpose of collecting all taxes and other amounts, charges, or fees due to the locality, summon the taxpayer or any other person to appear before him at his office, to answer, under oath, questions touching the tax and other liability of any and all taxpayers persons and to produce documents relating to such tax liability, either or both. For the purposes of administering this section, treasurers and their deputies may administer oaths.

B. Any person who refuses to answer, under oath, questions touching any person's tax or other liability shall be deemed guilty of a Class 4 misdemeanor. Each days' day's refusal to answer such questions shall constitute a separate offense. Any court of competent jurisdiction may, upon the application of the treasurer or his deputy, compel the compliance of a taxpayer the person summoned or required to produce documents as required by this section.

C. Every writ, warrant, notice, summons, or other process the treasurer is authorized to issue pursuant to general or local law may be served by the treasurer, or his deputy or designee, or may be directed to the sheriff to be served pursuant to § 8.01-292 and executed and returned in like manner as the civil process of a court of competent jurisdiction.