§ 58.1-3915. Penalty for failure to pay taxes by December 5
Except as otherwise provided by ordinance under § 58.1-3916, any person failing to pay any county, town and city levies on or before December 5 shall incur a penalty thereon of five percent, which shall be added to the amount of taxes or levies due from such taxpayer, and which, when collected by the treasurer, shall be accounted for in his settlements. No penalty shall be imposed for failure to pay any tax if such failure was not the fault of the taxpayer.
(Code 1950, § 58-963; 1954, c. 277; 1973, c. 410; 1975, c. 234; 1984, c. 675.)
Sections: Previous 58.1-3907 58.1-3908 58.1-3910 58.1-3911 58.1-3912 58.1-3913 58.1-3914 58.1-3915 58.1-3916 58.1-3916.01 58.1-3916.02 58.1-3916.1 58.1-3917 58.1-3918 58.1-3919 NextLast modified: April 16, 2009