§ 3.2-2509. (Effective October 1, 2008) Collection of unpaid excise tax and interest thereon.
If the tax imposed by this chapter is not paid when due or any funds collected by a warehouse are not remitted to the Dark-Fired Tobacco Board as required by this chapter, the amount due shall bear interest at the rate of one percent per month from the due date until payment. If any person defaults in any payment of the tax or interest thereon, or fails to remit any funds collected to the Dark-Fired Tobacco Board, the amount shall be collected by civil action in the name of the Commonwealth at the relation of the Dark-Fired Tobacco Board, and the person adjudged in default shall pay the cost of such action. The Attorney General, at the request of the Dark-Fired Tobacco Board, shall institute action for the collection of the amount of any tax past due under this chapter including interest thereon.
(Code 1950, § 3-239.7; 1964, c. 306; 1966, c. 702, § 3.1-314; 2008, c. 860.)
Sections: Previous 3.2-2500 3.2-2501 3.2-2502 3.2-2503 3.2-2504 3.2-2505 3.2-2506 3.2-2507 3.2-2508 3.2-2509 3.2-2510 NextLast modified: April 16, 2009