Section 40. Accountability for alterations to records

A. Alterations. Section 3.2-4729 (8) of the Code of Virginia requires that "any record which is altered in any fashion must bear the full signature of the person authorized to make, and who is responsible for, the alteration." For the purpose of this chapter, alterations to such records shall apply only to tickets and tobacco sale bills. Such alterations made by the warehouse owner, operator, ticket marker, or bookkeeper may be identified by their initials, provided that their full signature and the initials to be used are posted in the tobacco warehouse office.

1. Ticket. Alterations to the ticket shall apply only to the weight, buyer, or price; and shall have the full signature or initials permitted in this subsection of the person authorized to make, and who is responsible for, the alteration.

2. Tobacco sale bill. Alterations on tobacco sale bills shall apply only to the weight, buyer, price, or total net amount due to the seller; and shall have the full signature or initials permitted in this subsection of the person authorized to make, and who is responsible for, the alteration.

B. Full signature. For the purpose of § 3.2-4729 (8) of the Code of Virginia and this chapter, the following examples are considered full signatures:

1. John Henry Jones

2. John H. Jones

3. John Jones

4. J.H. Jones

5. J. Jones

Historical Notes

Derived from VR115-04-05 § 4, eff. May 28, 1986; amended, Volume 25, Issue 11, eff. March 4, 2009.

Statutory Authority

§ 3.2-4704 of the Code of Virginia.