# Article 5 Receipts for Fines

This article is comprised of the following sections:

- §19.2-359 Official receipts to be given for fines
- §19.2-360 Forms of receipts; distribution; record of disposition
- §19.2-360.1 (Effective January 1, 2026) Itemized statement of fines, restitution, forfeiture, penalty, and other costs
- §19.2-361 Misuse, misappropriation or willful failure to account for fines is embezzlement