58.1-3914 - Delivery of receipts to taxpayers when taxes collected. - Virginia Statutes

§ 58.1-3914. Delivery of receipts to taxpayers when taxes collected.

The treasurer shall deliver on request a receipt to each taxpayer from whomhe has collected taxes or levies, showing plainly the date of payment and thetax ticket description of each parcel for which payment was made. Thetreasurer may request that the taxpayer return a form to be marked as areceipt, and may, except in the year the real estate is transferred, charge areasonable sum, not to exceed two dollars, to cover the cost of preparing anyadditional receipt. If any officer knowingly fails to deliver such a receipton the request of the taxpayer, he shall be deemed guilty of a Class 4misdemeanor. If such failure is for fraudulent purposes, he shall be guiltyof a Class 1 misdemeanor.

(Code 1950, § 58-959; 1975, c. 22; 1983, c. 610; 1984, c. 675; 1995, c. 239;1996, c. 324.)