As used in this article, the following terms shall have the
meanings indicated:
CONSUMER
Every person who, individually or through agents, employees,
officers, representatives or permitees, makes a taxable purchase of
electricity in this jurisdiction.
KILOWATT HOURS (KWH) DELIVERED
One thousand watts of electricity delivered in a one-hour
period by an electric provider to an actual consumer, except that
in the case of eligible customer-generators (sometimes called cogenerators)
as defined in Code of Virginia, § 56-594, it means kWh supplied
from the electric grid to such customer-generators, minus the kWh
generated and fed back to the electric grid by such customer-generators.
PERSON
Any individual, corporation, company or other entity.
RESIDENTIAL CONSUMER
The owner or tenant of property used primarily for residential
purposes, including but not limited to, apartment houses and other
multiple-family dwellings.
USED PRIMARILY
Relates to the larger portion of the use for which electric
utility service is furnished.
Any consumer of electricity failing, refusing or neglecting
to pay the tax imposed and levied under this article, and any officer,
agent or employee of any service provider violating the provisions
of this article shall, upon conviction thereof, be punished by a fine
of not less than $10 nor more than $300, or by imprisonment in jail
for not more than 90 days, or by both such fine and imprisonment.
Each such failure, refusal, neglect or violation shall constitute
a separate offense. Such conviction shall not relieve any person from
the payment, collection and remittance of the tax as provided in this
article.