§ 58.1-1615. When Department may make return for delinquent taxpayer; penalty
If any person fails to make any return herein required, the Department may issue written notice, by registered mail, to such person to make such return forthwith. If such person fails or refuses to make such return, within thirty days from the date of such notice, then the Department may make such return upon such information as it may reasonably obtain, and shall assess the taxes due thereon, and add a penalty equalling twenty-five percent of such tax due and interest determined in accordance with § 58.1-15 from the date such taxes were due.
(Code 1950, § 58-838.15; 1977, c. 396; 1984, c. 675.)
Sections: Previous 58.1-1608 58.1-1609 58.1-1610 58.1-1611 58.1-1612 58.1-1613 58.1-1614 58.1-1615 58.1-1616 58.1-1617 58.1-1618 58.1-1619 58.1-1620 58.1-1621 58.1-1622 NextLast modified: April 16, 2009