A. All reports filed pursuant to §§ 18.2-340.30 and 18.2-340.30:2 shall be subject to audit by the Department in accordance with Department regulations. The Department may engage the services of independent certified public accountants to perform any audits deemed necessary to fulfill the Department's responsibilities under this article.
B. The Department shall prescribe a reasonable audit and administration fee to be paid by (i) any organization conducting charitable gaming under a permit issued by the Department unless the organization is exempt from such fee pursuant to § 18.2-340.23 or (ii) any electronic gaming manufacturer that holds a permit issued by the Department pursuant to § 18.2-340.34. Such fee shall not exceed one-half of one percent of the gross receipts that an organization reports pursuant to § 18.2-340.30 or one-half of one percent of the electronic gaming adjusted gross receipts that an electronic gaming manufacturer reports pursuant to § 18.2-340.30:2. The audit and administration fee shall accompany each report for each calendar quarter.
C. The audit and administration fee shall be payable to the Treasurer of Virginia. All such fees received by the Treasurer of Virginia shall be separately accounted for and shall be used only by the Department for the purposes of auditing and regulating charitable gaming.
D. In addition to the fee imposed under subsection B, an additional fee of (i) one-quarter of one percent of the gross receipts that an organization reports pursuant to § 18.2-340.30 shall be paid by the organization or (ii) one-quarter of one percent of the electronic gaming adjusted gross receipts that an electronic gaming manufacturer reports pursuant to § 18.2-340.30:2 shall be paid by the electronic gaming manufacturer to the Treasurer of Virginia. All such amounts shall be collected and deposited in the same manner as prescribed in subsections B and C and shall be used for the same purposes.
1995, c. 837; 1997, cc. 777, 838; 2003, c. 884; 2006, c. 644; 2020, c. 982; 2022, cc. 554, 609, 722, 767.
Structure Code of Virginia
Title 18.2 - Crimes and Offenses Generally
Chapter 8 - Crimes Involving Morals and Decency
§ 18.2-326. Penalty for illegal gambling
§ 18.2-327. Winning by fraud; penalty
§ 18.2-328. Conducting illegal gambling operation; penalties
§ 18.2-329. Owners, etc., of gambling place permitting its continuance; penalty
§ 18.2-330. Accessories to gambling activity; penalty
§ 18.2-331. Illegal possession, etc., of gambling device; penalty
§ 18.2-331.1. Operation of gambling devices at unregulated locations; civil penalty
§ 18.2-332. Certain acts not deemed "consideration" in prosecution under this article
§ 18.2-333. Exceptions to article; certain sporting events
§ 18.2-334. Exception to article; private residences
§ 18.2-334.1. Defeated at referendum
§ 18.2-334.3. Exemptions to article; state lottery; sports betting
§ 18.2-334.4. Exemptions to article; pari-mutuel wagering
§ 18.2-334.5. Exemptions to article; certain gaming operations
§ 18.2-334.6. Exemptions to article; certain skill games offered at family entertainment centers
§ 18.2-337. Immunity of witnesses from prosecution
§ 18.2-338. Enforcement of § 18.2-331 by Governor and Attorney General
§ 18.2-339. Enjoining offenses relating to gambling
§ 18.2-340. County ordinances prohibiting illegal gambling
§ 18.2-340.15. State control of charitable gaming
§ 18.2-340.18. Powers and duties of the Department
§ 18.2-340.19. Regulations of the Department
§ 18.2-340.20. Denial, suspension, or revocation of permit; hearings and appeals
§ 18.2-340.22. Permitted forms of gaming; prizes not gaming contracts
§ 18.2-340.23. Organizations exempt from certain fees and reports
§ 18.2-340.24. Eligibility for permit; exceptions; where valid
§ 18.2-340.25. Permit required; application fee; form of application
§ 18.2-340.25:1. Authorization to conduct electronic gaming required; fee
§ 18.2-340.26. Sale of raffle tickets; drawings
§ 18.2-340.26:1. Sale of instant bingo, pull tabs, or seal cards
§ 18.2-340.26:2. Sale of instant bingo, pull tabs, or seal cards by certain booster clubs
§ 18.2-340.26:3. Electronic gaming; penalty
§ 18.2-340.27. Conduct of bingo games
§ 18.2-340.28. Conduct of instant bingo, network bingo, pull tabs, and seal cards
§ 18.2-340.28:1. Conduct of network bingo
§ 18.2-340.29. Joint operation of bingo games; written reports; joint permit required
§ 18.2-340.33. Prohibited practices
§ 18.2-340.35. Assistance from Department of State Police
§ 18.2-340.36. Suspension of permit
§ 18.2-340.36:1. Civil penalty
§ 18.2-340.37. Criminal penalties
§ 18.2-346. Prostitution; commercial sexual conduct; penalties
§ 18.2-346.01. Prostitution; solicitation; commercial exploitation of a minor; penalties
§ 18.2-347. Keeping, residing in, or frequenting a bawdy place; "bawdy place" defined; penalty
§ 18.2-348. Aiding prostitution or illicit sexual intercourse, etc.; penalty
§ 18.2-348.1. Promoting travel for prostitution; penalty
§ 18.2-349. Using vehicles to promote prostitution or unlawful sexual intercourse; penalty
§ 18.2-350. Confinement of convicted prostitutes and persons violating §§ 18.2-347 through 18.2-349
§ 18.2-356. Receiving money for procuring person; penalties
§ 18.2-357. Receiving money from earnings of male or female prostitute; penalties
§ 18.2-357.1. Commercial sex trafficking; penalties
§ 18.2-360. Competency of persons to testify in prosecutions under §§ 18.2-355 through 18.2-361
§ 18.2-361. Crimes against nature; penalty
§ 18.2-361.01. Sexual abuse of animals; penalties
§ 18.2-361.1. Victims of sex trafficking; affirmative defense
§ 18.2-362. Person marrying when spouse is living; penalty; venue
§ 18.2-363. Leaving Commonwealth to evade law against bigamy
§ 18.2-364. Exceptions to §§ 18.2-362 and 18.2-363
§ 18.2-365. Adultery defined; penalty
§ 18.2-366. Sexual intercourse by persons forbidden to marry; incest; penalties
§ 18.2-368. Placing or leaving spouse for prostitution; penalty
§ 18.2-369. Abuse and neglect of vulnerable adults; penalties
§ 18.2-370. Taking indecent liberties with children; penalties
§ 18.2-370.01. Indecent liberties by children; penalty
§ 18.2-370.2. Sex offenses prohibiting proximity to children; penalty
§ 18.2-370.3. Sex offenses prohibiting residing in proximity to children; penalty
§ 18.2-370.4. Sex offenses prohibiting working on school property; penalty
§ 18.2-370.5. Offenses prohibiting entry onto school or other property; penalty
§ 18.2-370.6. Penetration of mouth of child with lascivious intent; penalty
§ 18.2-371.1. Abuse and neglect of children; penalty; abandoned infant
§ 18.2-371.3. Tattooing or body piercing of minors
§ 18.2-371.4. Prohibiting the sale of novelty lighters to juveniles
§ 18.2-373. Obscene items enumerated
§ 18.2-374. Production, publication, sale, possession, etc., of obscene items
§ 18.2-374.3. Use of communications systems to facilitate certain offenses involving children
§ 18.2-375. Obscene exhibitions and performances
§ 18.2-376. Advertising, etc., obscene items, exhibitions or performances
§ 18.2-376.1. Enhanced penalties for using a computer in certain violations
§ 18.2-377. Placards, posters, bills, etc.
§ 18.2-378. Coercing acceptance of obscene articles or publications
§ 18.2-379. Employing or permitting minor to assist in offense under article
§ 18.2-380. Punishment for first offense
§ 18.2-381. Punishment for subsequent offenses; additional penalty for owner
§ 18.2-382. Photographs, slides and motion pictures
§ 18.2-383. Exceptions to application of article
§ 18.2-384. Proceeding against book alleged to be obscene
§ 18.2-385. Section 18.2-384 applicable to motion picture films
§ 18.2-386. Showing previews of certain motion pictures
§ 18.2-386.1. Unlawful creation of image of another; penalty
§ 18.2-386.2. Unlawful dissemination or sale of images of another; penalty
§ 18.2-387.1. Obscene sexual display; penalty
§ 18.2-391. Unlawful acts; penalties
§ 18.2-391.1. Exceptions to application of article
§ 18.2-403.1. Offenses involving animals - Class 1 misdemeanors
§ 18.2-403.2. Offenses involving animals - Class 3 misdemeanors
§ 18.2-403.3. Offenses involving animals - Class 4 misdemeanors