§ 28.2-549. Violations; recovery of taxes; penalty
Any person who violates any provision of this article is guilty of a Class 1 misdemeanor. Any person willfully failing to pay such taxes to the Commission in the manner required by this article is guilty of a Class 1 misdemeanor. The Commission may maintain an action at law against any person required to pay taxes to the Commission for the amount of taxes due, plus interest, and a penalty to be added to the tax in the amount of six percent if the failure is for not more than one month, with an additional six percent for each additional month, or fraction thereof, during which the failure continues, not to exceed thirty percent in the aggregate.
(Code 1950, § 28-109; 1962, c. 406, § 28.1-95; 1988, c. 313; 1992, c. 836.)
Sections: Previous 28.2-542 28.2-543 28.2-544 28.2-545 28.2-546 28.2-547 28.2-548 28.2-549 28.2-550 28.2-551 28.2-552 28.2-553 28.2-554 28.2-555 28.2-556 NextLast modified: April 3, 2009