§ 3.1-1079. (Repealed effective October 1, 2008) Collection of delinquent assessments; misdemeanors; prosecutio...
A. If assessment money due pursuant to this chapter is not paid when due, the Tax Commissioner shall immediately notify the violator of such deficiency and shall add thereto a penalty of five percent of the amount due. If such deficiency is not paid within thirty days from the date of such notice, it shall bear interest, in accordance with § 58.1-15, from the date it was due, which shall be collected as part of the delinquent amount. The Tax Commissioner may waive or remit the penalty of five percent, or portion thereof, in his discretion for good cause shown. If any person is delinquent in any payment of the money owed or interest thereon, the amount shall be collected by civil action in the name of the Commonwealth at the direction of the Tax Commissioner, and the person adjudged to be in default shall pay the cost of such action. The Attorney General, at the request of the Tax Commissioner, shall without delay institute action in the proper court for the collection of the amount of any money past due under this chapter, including interest thereon.
B. It shall be a Class 1 misdemeanor for any handler to fail to submit to the Tax Commissioner any statement or report required in this chapter within sixty days from the time such statement or report is required to be submitted under this chapter.
C. It shall be a Class 1 misdemeanor for any handler knowingly to report falsely to the Tax Commissioner the number of taxable sheep handled by him during any period or to falsify the records.
D. Prosecution shall be initiated by the attorney for the Commonwealth in any city or county within the Commonwealth.
(1995, c. 691.)
Sections: Previous 3.1-1066 3.1-1067 3.1-1068 3.1-1069 3.1-1070 3.1-1071 3.1-1072 3.1-1073 3.1-1074 3.1-1075 3.1-1076 3.1-1077 3.1-1078 3.1-1079 3.1-1080 NextLast modified: April 16, 2009