Whenever the treasurer receives interest on funds belonging to the Commonwealth or to any political subdivision thereof, such interest shall become a part of the principal of the particular fund on which such interest accrued and shall be accounted for by the treasurer in the same manner as he is required by law to account for the principal. However, the governing body of any county or city may direct that the interest received from general obligation bond proceeds invested be credited to the general fund of such county or city. Any treasurer violating this section shall be deemed guilty of a Class 1 misdemeanor.
Code 1950, § 58-930; 1970, c. 582; 1984, c. 675.
Structure Code of Virginia
§ 58.1-3100. Interpretation of "commissioner."
§ 58.1-3102. Jurisdiction of commissioners
§ 58.1-3103. When commissioners begin work; commissioners to make assessments
§ 58.1-3104. Commissioner of the revenue entitled to books and papers of predecessor
§ 58.1-3105. Tax Commissioner to instruct commissioners of the revenue
§ 58.1-3106. How compensation of commissioners paid; when compensation withheld
§ 58.1-3107. Commissioner of the revenue to obtain returns from taxpayers
§ 58.1-3109. Duties of commissioners as to personal property, income and licenses
§ 58.1-3110. Power to summon taxpayers and other persons
§ 58.1-3112. Commissioner to preserve returns; destruction of returns; penalty
§ 58.1-3113. Returns of intangible personal property forwarded to Department
§ 58.1-3114. Books and certain forms of returns to be furnished by Department
§ 58.1-3115. Arrangement and contents of books
§ 58.1-3116. Department may prescribe separate books for state and local levies
§ 58.1-3117. Disposition of supplemental assessment sheets
§ 58.1-3119. Personal property book not to be altered after delivery to treasurer
§ 58.1-3120. If books for preceding year not made out, how supplied
§ 58.1-3121. Penalty for false entry in books
§ 58.1-3122. Tax Commissioner may report misconduct or incapacity of commissioner of the revenue
§ 58.1-3122.1. Photocopying fees imposed by commissioners of the revenue
§ 58.1-3122.2. Remote access to nonconfidential public records maintained by commissioner
§ 58.1-3123. Interpretation of "treasurer."
§ 58.1-3124. Where office of county treasurer to be maintained; providing suitable space
§ 58.1-3125. Examination of treasurer's bond; when court to require new bond
§ 58.1-3126. Bond of deputy; liability thereon
§ 58.1-3128. Power to summon taxpayers and other persons; penalty
§ 58.1-3128.1. Authority to require production of sales and use tax information
§ 58.1-3129. Destruction of paid tax tickets; other tax tickets; records
§ 58.1-3131. Warrants; recordkeeping requirements; release of information
§ 58.1-3132. How warrants paid; receivable for levies
§ 58.1-3134. Warrants must be presented within two years
§ 58.1-3135. Statement of accounts of treasurer
§ 58.1-3136. Audits of treasurers upon termination of office
§ 58.1-3137. County treasurer's annual settlement; final settlement
§ 58.1-3139. Treasurer not to deal in warrants
§ 58.1-3140. Remedy for failure to pay such warrants
§ 58.1-3141. Treasurer or other person shall not use public money except as provided by law
§ 58.1-3142. Interest on a fund belongs to the fund; exception
§ 58.1-3145. How treasurer may secure final discharge from liability
§ 58.1-3146. Rule to show cause in such case; notice and hearing thereon
§ 58.1-3148. City charters not affected by particular provisions
§ 58.1-3149. Money received to be deposited
§ 58.1-3150. Duties of depository officers
§ 58.1-3151. County finance board
§ 58.1-3152. Organization and procedure of board
§ 58.1-3153. Compensation for the citizen member of the county finance board
§ 58.1-3154. Selection and approval of depositories
§ 58.1-3156. County finance boards may direct treasurer to invest under certain circumstances
§ 58.1-3158. Duties of treasurers
§ 58.1-3160. Monthly report of treasurer to board
§ 58.1-3161. Interest on deposits
§ 58.1-3162. Disbursement of money deposited
§ 58.1-3163. No liability for loss of funds deposited in accordance with article
§ 58.1-3164. Institution of proceedings
§ 58.1-3165. Suspension of officer proceeded against, appointment of substitute
§ 58.1-3166. Substitute officer continues in office upon removal of predecessor
§ 58.1-3168. When treasurers to pay state revenue into state treasury
§ 58.1-3169. Interest chargeable against treasurer for failure to pay over revenue
§ 58.1-3172. Lien of judgment and execution in such proceeding
§ 58.1-3172.1. Remote access to nonconfidential public records maintained by treasurer; fees
§ 58.1-3173. System of accounting
§ 58.1-3175. Statement and payment of amounts collected
§ 58.1-3176. Commissions on collections
§ 58.1-3177. Duties of the clerk; deposit of funds; investment of funds; failure to pay out