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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>59910</law_id><section_number>58.1-3723</section_number><catch_line>Penalty</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="1" identifier="37">License Taxes</unit></structure><text>
						<section><p>Any person, firm or corporation providing any such coin machines or other devices and failing to procure a county, city or town license, if levied and assessed as provided by &#xA7;&#xA0;<a class="law" title="Amusement machines; gross receipts tax on amusement operators" href="/58.1-3720/">58.1-3720</a> shall be subject to a fine as established by <span class="dictionary">ordinance</span> pursuant to &#xA7;&#xA0;<a class="law" title="Penalties for violation of ordinances" href="/15.2-1429/">15.2-1429</a> for each <span class="dictionary">offense</span> and the machine or other device shall become forfeited to the county, city or town imposing such license tax.</p></section></text><history>Code 1950, &#xA7; 58-360; 1976, c. 719; 1984, c. 675.</history><metadata></metadata></law>
