Va. Code Ann. § 46.2-908.2

Every low-speed vehicle operated upon a highway shall be equipped with head lights, brake lights, tail lights, reflex reflectors, an emergency or parking brake, an externally mounted rearview mirror, an internally mounted rearview mirror, a windshield, one or more windshield wipers, a speedometer, an odometer, braking for each wheel, a safety belt system, and a vehicle identification number.