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VIRGINIA STATUTES AND CODES

3.2-3210 - Accounting system for distributors; inspection and audit of books and records; offenses; penalty.

§ 3.2-3210. Accounting system for distributors; inspection and audit of booksand records; offenses; penalty.

The Milk Commission shall prepare and adopt a system of accounting designedto show, for each distributor of milk and milk products, under thesupervision of the Commission, the total purchases by any distributor of eachgrade or class of milk; the total sales by each distributor and the revenuetherefrom, for each grade or class of milk and the quantity thereof. Suchaccounting system shall be designed to show total purchases including therespective grades or classes of milk bought, as well as the total sales andthe respective classes or grades of milk sold.

Each distributor of milk and milk products under the supervision of theCommission shall adopt and use the system of accounting adopted by the MilkCommission. The books and records of each distributor shall be open toinspection by the Commission or its agents during regular business hours, andshall be audited by it at such regular intervals as shall be prescribed bythe Milk Commission.

It shall be unlawful for any distributor to pay for milk upon any such basisof grade or class lower than that upon which such milk is sold or used byhim. Nothing herein shall prevent the sale of a grade or class of milk by adistributor as milk of a lower grade or class. It shall be unlawful for anydistributor to fail to use the system of accounting herein prescribed orrefuse to allow the same to be inspected or audited.

(Code 1950, § 3-359.1; 1956, c. 74; 1966, c. 702, § 3.1-438; 2008, c. 860.)

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