A. The motor vehicle being driven by any person arrested for a violation of exhibition driving pursuant to subsection C or E of § 46.2-865 shall be impounded or immobilized by the arresting law-enforcement officer for a period of 20 days. The impoundment shall follow the procedures set out in subsections A, B, and C of § 46.2-301.1, mutatis mutandis. At the time of arrest, the arresting officer, acting on behalf of the Commonwealth, shall serve notice of the impoundment upon the arrested person. Such notice shall include information on the person’s right to petition for review of the impoundment pursuant to this section. The arresting officer shall at the time of arrest provide the arrested person information on the location of the motor vehicle and how and when the vehicle will be released. A copy of the notice of impoundment shall be delivered to the magistrate and thereafter promptly forwarded to the clerk of the general district court of the jurisdiction where the arrest was made. Transmission of such notice may be by electronic means.
B. All reasonable costs of impoundment or immobilization, including removal and storage expenses, shall be paid by the offender prior to the release of the motor vehicle. However, where the arresting law-enforcement officer discovers that the vehicle was being rented or leased from a vehicle renting or leasing company, the officer shall not impound the vehicle or continue the impoundment but shall notify the rental or leasing company that the vehicle is available for pickup and shall notify the clerk of the general district court if he has previously been notified of the impoundment.
C. Notwithstanding any provisions of this section, a dismissal or acquittal of the charge of a violation of subsection C or E of § 46.2-865 for which the motor vehicle was impounded or immobilized shall result in an immediate rescission of the impoundment or immobilization provided in subsection A.
D. The penalties imposed by this section are in addition to any other penalty imposed by law.