§ 3.1-763.10. (Repealed effective October 1, 2008) Nonpayment of excise tax
(a) If the tax imposed hereby is not paid when due, the State Department of Taxation shall immediately notify the taxpayer of such deficiency and shall add thereto a penalty of five per centum of the amount due and if such deficiency be not paid within thirty days from the date of such notice, the same shall bear interest at a rate determined in accordance with § 58.1-1812, from the date the same was due, which shall be collected as a part of the tax; provided that the Department may waive or remit the penalty, or a portion thereof, in its discretion for good cause shown.
(b) If any person be delinquent in any payment of the tax or interest thereon, the amount shall be collected by civil action in the name of the Commonwealth at the relation of the State Tax Commissioner and the person adjudged in default shall pay the cost of such action. The Attorney General, at the request of the Commissioner shall forthwith institute action in the proper court for the collection of the amount of any tax past due under this article, including interest thereon.
(Code 1950, § 3-598.16; 1966, c. 658; 1977, c. 396.)
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