Code of Virginia - Title 3.1 Agriculture, Horticulture And Food - Section 3.1-1102 (Repealed effective October 1, 2008) Collection of delinquent assessments; prosecutions

§ 3.1-1102. (Repealed effective October 1, 2008) Collection of delinquent assessments; prosecutions

If any handler fails to pay assessment money pursuant to § 3.1-1098 when due, the Tax Commissioner shall immediately notify the handler 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 after the date of such notice, the amount of the deficiency shall bear interest, in accordance with § 58.1-15, from the date the amount was due, and the Tax Commissioner shall collect any interest as part of the delinquent amount. If any handler is delinquent in any payment of the money due 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 any handler 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 a court of competent jurisdiction for the collection of any money due under this chapter, including interest thereon.

(1997, c. 873.)

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Last modified: April 16, 2009