§ 5-51. Failure to pay tax.

(a)

Any person convicted of failure to pay the dog license tax as provided in this division on any dog owned by him shall be guilty of a class 4 misdemeanor. Such person shall be required to obtain the proper license forthwith. Unless the fine and license tax are paid immediately, the court shall order the proper disposition of such dog by the animal protection supervisor or some other officer, but the disposition of such dog shall not relieve its owner of the payment of the fine and the license tax already due.

(b)

Payment of the license tax provided for in this division subsequent to a summons to appear before the general district court or other court for failure to pay within the time required shall not operate to relieve such owner from the penalties provided in subsection (a) of this section.

(Code 1980, §§ 4-8, 4-10; Code 1995, § 5-53; Ord. No. 1148, § 9(5-53), 8-10-2010; Ord. No. 1157, § 3, 7-12-2011)

State Law reference— Penalty to be class 4 misdemeanor, Code of Virginia, § 3.2-6587(A)(4); penalty for class 4 misdemeanor, Code of Virginia, § 18.2-11.

(Code 1980, §§ 4-8, 4-10; Code 1995, § 5-53; Ord. No. 1148, § 9(5-53), 8-10-2010; Ord. No. 1157, § 3, 7-12-2011)

State law reference

Penalty to be class 4 misdemeanor, Code of Virginia, § 3.2-6587(A)(4); penalty for class 4 misdemeanor, Code of Virginia, § 18.2-11.