Be it enacted by the General Assembly of Virginia:

1. §1. Special license plates for supporters of Americans listed as prisoners of war or missing in action bearing the legend NOT FORGOTTEN; fees.

A. On receipt of an application and payment of the fee prescribed by this act, and following the provisions of §46.2-725 of the Code of Virginia other than those relating to the fee for the plates and its disposition and those exempted pursuant to subsection C, the Commissioner of the Department of Motor Vehicles shall issue to the applicant special license plates for supporters of Americans listed as prisoners of war or missing in action bearing the legend NOT FORGOTTEN. Such plate shall also incorporate the POW/MIA Flag as designated under the federal National POW/MIA Flag Act.

B. The annual fee for plates issued pursuant to this act shall be $25 in addition to the prescribed fee for state license plates. For each such $25 fee collected in excess of 1,000 registrations pursuant to this act, $15 shall be paid into the state treasury and credited to a special nonreverting fund known as the POW/MIA Fund established within the Department of Accounts. These funds shall be paid annually to the National League of Families of American Prisoners and Missing in Southeast Asia and used to support its operation and programs in Virginia. All other fees imposed under the provisions of this act shall be paid to, and received by, the Commissioner of the Department of Motor Vehicles and paid by him into the state treasury and set aside as a special fund to be used to meet the necessary expenses incurred by the Department of Motor Vehicles.

C. The provisions of subdivisions B 1 and 2 of §46.2-725 of the Code of Virginia shall not apply to license plates issued under this act.