§ 3.1-796.27. (Repealed effective October 1, 2008) Collection of delinquent taxes; misdemeanors; prosecution...
(a) If the money due 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, the same shall bear interest, in accordance with § 58.1-15, from the date the same 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 its 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 of Virginia 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 of Virginia, at the request of the Tax Commissioner, shall forthwith 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 misdemeanor for any first 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 to the Tax Commissioner under this chapter.
(c) It shall be a misdemeanor for any first handler knowingly to report falsely to the Tax Commissioner the number of taxable cattle handled by him during any period or to falsify the records.
(d) Prosecution shall be initiated by the attorney for the Commonwealth or otherwise, in any county or city of the Commonwealth.
(1970, c. 310; 1985, c. 237.)
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