Code of Virginia - Title 58.1 Taxation - Section 58.1-1619 Penalty and interest for failure to pay tax when due

§ 58.1-1619. Penalty and interest for failure to pay tax when due

Any person who fails to pay the tax herein levied within the time required by this chapter shall pay, in addition to the tax a penalty of five percent of the amount of tax due. Six months from the date at which the tax herein levied became due and payable, interest shall be assessed upon the entire amount due in accordance with § 58.1-15. Such penalty and interest shall be assessed and collected as a part of the tax.

(Code 1950, § 58-838.14; 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  Next

Last modified: April 16, 2009