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ducts, a farmer, a dealer in forest products or tobacco, or sea-
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<br />food, a producer, or a manufacturer taxable on capital by the
<br />
<br />State of Virginia, and selling and delivering at the same time,
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<br />or offering to sell and deliver at the same time, to licensed
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<br />dealers or retailers, such goods, wares or merchandise, shall,
<br />
<br />upon request of any police, tax or revenue officer furnish evi-
<br />
<br />dence of his or its claim other than his or its mere statement,
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<br />that he or it is exempt from the provisions of this subsection,
<br />
<br />and failure to furnish such evidence shall be sufficient ground
<br />
<br />for charging the person operating the vehicle with the viola-
<br />
<br />tion of this subsection; and in any prosecution for a violation of
<br />
<br />this subsection, the claim aforesaid must be corroborated by
<br />
<br />satisfactory evidence. The exemption hereby accorded a distrib-
<br />
<br />utor and/or vendor of motor vehicle fuels and petroleum pro-
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<br />ducts and a dealer in forest products or tobacco, is restricted to
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<br />such peddling of motor vehicle fuels and petroleum products
<br />
<br />and forest products, and tobacco; and in the case of a farmer,
<br />
<br />a producer, or a manufacturer taxable on capital by this state,
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<br />the exemption is restricted to such peddling of goods, wares
<br />
<br />and merchandise actually manufactured, produced or grown by
<br />
<br />the seller.
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<br />A peddler within the meaning of this subsection, is any
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<br />person, firm, or corporation, with or which, at other than a
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<br />definite place of business operated by the seller, shall sell, or
<br />
<br />offer to sell, goods, wares, or merchandise to licensed dealers
<br />
<br />or retailers, and at the same time of such sale or exposure for
<br />
<br />sale, shall deliver, or offer to deliver, the goods, wares, or mer-
<br />
<br />chandise to the buyer, and any delivery made on the day of
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<br />sale shall be construed as equivalent to delivery at the time of
<br />
<br />sale.
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<br />Every person, firm or corporation claiming exemption from
<br />
<br />the provision of this subsection on the ground that he or it is
<br />
<br />delivering goods, wares, or merchandise previously sold to
<br />
<br />the customer, shall, upon request of any police, tax or revenue
<br />
<br />officer, furnish evidence of his or its claim other than his or its
<br />
<br />mere statement, which evidence may be an invoice or signed
<br />
<br />order describing the goods, wares, or merchandise involved,
<br />
<br />and the amount and price thereof, and failure to furnish such
<br />
<br />evidence shall be sufficient ground for charging the person
<br />
<br />operating the vehicle with a violation of this subsection; and
<br />
<br />in any prosecution for a violation of this subsection, the claim
<br />
<br />aforesaid must be corroborated by satisfactory evidence.
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<br />Every person, firm or corporation violating any provision
<br />
<br />of this subsection shall be guilty of a misdemeanor and, upon
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