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City of Martinsville, Virginia <br />Ordinance No. 2004-3 <br /> <br />Enclosure <br /> <br />BE IT ORDAINED by the Council of the City of Martinsville, Virginia, in regular <br />Session held on January 13, 2004, that paragraph (d) be added to Section 21-85 of <br />Chapter 21 of the Martinsville Code to read as follows: <br /> <br />Sec. 21-85. Penalty for violation of article. <br /> <br /> (d) All amounts collected as taxes under this article shall be deemed to be held in trust <br />by the seller collecting them until remitted to the City. The wrongful and fraudulent use <br />of such collection other than remittance of the same shaft; in a~tdition tQ the other <br />penalties imposed in this Article, constitute embezzlement pursuant to the Code of <br />Virginia {}18.2-111. <br /> <br />Attest: <br /> <br />Johnathan B. Phillips, Clerk of Council <br /> <br />Date Adopted Date Effective <br /> <br /> <br />