Code of Virginia - Title 3.1 Agriculture, Horticulture And Food - Section 3.1-314 (Repealed effective October 1, 2008) Interest on tax; collection

§ 3.1-314. (Repealed effective October 1, 2008) Interest on tax; collection

The tax imposed by this article and unpaid when due and payable and any funds collected by a warehouse and not remitted to the Board as hereinabove provided shall bear interest at the rate of one per centum per month from and after 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 Board, the amount shall be collected by civil action in the name of the Commonwealth of Virginia at the relation of the Board, and the person adjudged in default shall pay the cost of such action. The Attorney General, at the request of the Board, 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, § 3-239.7; 1964, c. 306; 1966, c. 702.)

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Last modified: April 2, 2009