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1996 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3914 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3914. Delivery of receipts to taxpayers when taxes collected.
The treasurer shall deliver on request a receipt to each taxpayer who
makes payment of taxes or levies due by cash or money order, and on request to
each other taxpayer from whom he has collected taxes or levies, showing
plainly the date of payment and the tax ticket description of each parcel for
which payment was made. The treasurer may request that the taxpayer return a
form to be marked as a receipt, and may, except in the year the real estate is
transferred, charge a reasonable sum, not to exceed two dollars, to cover the
cost of preparing any additional receipt. If any officer knowingly fails to
deliver such a receipt at the time of collecting any tax on the
request of the taxpayer, he shall be deemed guilty of a Class 4
misdemeanor. If such failure is for fraudulent purposes, he shall be guilty of
a Class 1 misdemeanor.