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AN ORDINANCE TO AMEND THE CODE OF THE CITY VIRGINIA, 1973, BY AMENDING SECTIONS 35-19 PERTAINING TO PERSONAL PROPERTY TAX. OF PORTSMOUTH, AND 35-20 THEREOF, BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That Section 35-19 of the Code of the City of Ports- mouth, Virginia, 1973, be amended and reordained to read as follows: Section 35-19. Submitting false information, refusing to answer. If any person shall give to the Commissioner of the Revenue a false list of persons or property subject to taxation, or shall refuse to give a list on oath or affirmation, when required by the Commissioner of the Revenue, the person so answering falsely or refusing to answer shall be guilty of a Class 3 Misdemeanor, and upon conviction, be subject to a fine of not ~ore than five hundred dollars ($500), as the judge or jury may determine, the Commissioner of the Revenue shall proceed to list such person and his property, agreeable to the best information he can pro- cure. 2. That Section 35-20 of the Code of the City of Ports- mouth, Virginia, 1973, be amended and reordained to read as follows: Section 35-20. Inaccessible persons to furnish list. Any person chargeable with taxes, who may be inaccessible to the Commissioner of the Revenue after due diligence on his part, shall, before the 1st day of June, furnish the Co~gaissioner of the Revenue with such a list as it would have been his duty to furnish him in the usual way, and shall be subject to all the provisions of ~35-19 and Chapter 20 of this Code. Any person failing to comply with this section shall be guilty of a Class 3 Misdemeanor, and upon conviction, subject to a fine of not more than five hundred dcllars ($500), as the judge or jury may determine. 3. This ordinance shall adoptm n. Adopted by the Council of at a meeting held August 28, take effect from the date of its the City of Portsmouth, Virginia, 1984. Teste: City Clerk