Virginia Administrative Code (Last Updated: January 10, 2017) |
Title 24. Transportation and Motor Vehicles |
Agency 20. Department of Motor Vehicles |
Chapter 100. Virginia Motor Vehicle Rental Taxes and Fees Rules and Regulations |
Section 140. Engaging in business as a rentor without a certificate of registration
Latest version.
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The Motor Vehicle Sales and Use Tax Act, Chapter 24 (§ 58.1-2400 et seq.) of Title 58.1 of the Code of Virginia, provides that any person who engages in business as a rentor in this state without obtaining a certificate of registration or while such certificate of registration is suspended or revoked, including each officer of any corporation which so engages in business, shall be guilty of a Class 1 misdemeanor. Each day's continuance in business without a valid certificate of registration constitutes a separate offense.
Historical Notes
Derived from VR485-60-8701 § 2.12, eff. January 1, 1987; amended, Volume 13, Issue 22, eff. July 1, 1997.
Statutory Authority
§ 58.1-2421 of the Code of Virginia.