{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/15.2-105.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/15.2-105.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/15.2-105.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/15.2-105.html"}],"law_id":67878,"edition_id":1,"section_id":67878,"structure_id":13710,"section_number":"15.2-105","catch_line":"Penalty and interest for failure to pay accounts when due","history":"1984, c. 520, \u00a7 15.1-37.3:6; 1985, c. 342; 1989, c. 366; 1992, c. 229; 1997, cc. 587, 700.","full_text":"Any person failing to pay, pursuant to an ordinance, any account due a locality on or before its due date, other than taxes which are provided for in Title 58.1, may, at the option of the locality, incur a penalty thereon of ten dollars or an amount not exceeding ten percent. The penalty shall be added to the amount of the account due from such person. No penalty shall be imposed for failure to pay any account if such failure was not in any way the fault of the debtor.\n\t\tInterest at the rate of ten percent annually from the first day following the day such account is due may be collected upon the principal and penalty of all such accounts.","order_by":null,"text":{"0":{"id":245814,"text":"Any person failing to pay, pursuant to an ordinance, any account due a locality on or before its due date, other than taxes which are provided for in Title 58.1, may, at the option of the locality, incur a penalty thereon of ten dollars or an amount not exceeding ten percent. The penalty shall be added to the amount of the account due from such person. No penalty shall be imposed for failure to pay any account if such failure was not in any way the fault of the debtor.\n\t\tInterest at the rate of ten percent annually from the first day following the day such account is due may be collected upon the principal and penalty of all such accounts.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13710,"edition_id":1,"name":"General Provisions","identifier":"1","label":"chapter","depth":3,"order_by":1,"parent_id":13138,"metadata":{},"date_created":"2026-06-26 03:45:37","date_modified":"2026-06-26 03:45:37","permalink":{"id":151283,"object_type":"structure","relational_id":13710,"identifier":"1","token":"15.2\/I\/1","url":"\/15.2\/I\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13138,"edition_id":1,"name":"General Provisions; Charters; Other Forms and Organization of Counties","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12720,"metadata":{},"date_created":"2026-06-26 03:44:20","date_modified":"2026-06-26 03:44:20","permalink":{"id":151281,"object_type":"structure","relational_id":13138,"identifier":"I","token":"15.2\/I","url":"\/15.2\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12720,"edition_id":1,"name":"Counties, Cities and Towns","identifier":"15.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":151279,"object_type":"structure","relational_id":12720,"identifier":"15.2","token":"15.2","url":"\/15.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":83239,"structure_id":13710,"section_number":"15.2-100","catch_line":"Charter powers not affected by title","url":"\/15.2-100\/","token":"15.2\/I\/1\/15.2-100","metadata":false},{"id":80591,"structure_id":13710,"section_number":"15.2-101","catch_line":"Certain laws and ordinances not affected by repeal of Title 15.1; validation of laws and ordinances adopted under \u00a7 15.1-522","url":"\/15.2-101\/","token":"15.2\/I\/1\/15.2-101","metadata":false},{"id":76134,"structure_id":13710,"section_number":"15.2-102","catch_line":"Definitions","url":"\/15.2-102\/","token":"15.2\/I\/1\/15.2-102","metadata":false},{"id":60545,"structure_id":13710,"section_number":"15.2-103","catch_line":"Name \"Mount Vernon\" reserved","url":"\/15.2-103\/","token":"15.2\/I\/1\/15.2-103","metadata":false},{"id":64995,"structure_id":13710,"section_number":"15.2-104","catch_line":"Liens against real estate","url":"\/15.2-104\/","token":"15.2\/I\/1\/15.2-104","metadata":false},{"id":67878,"structure_id":13710,"section_number":"15.2-105","catch_line":"Penalty and interest for failure to pay accounts when due","url":"\/15.2-105\/","token":"15.2\/I\/1\/15.2-105","metadata":false},{"id":83033,"structure_id":13710,"section_number":"15.2-106","catch_line":"Ordinances providing fee for passing bad checks to localities","url":"\/15.2-106\/","token":"15.2\/I\/1\/15.2-106","metadata":false},{"id":71811,"structure_id":13710,"section_number":"15.2-107","catch_line":"Advertisement and enactment of certain fees and levies","url":"\/15.2-107\/","token":"15.2\/I\/1\/15.2-107","metadata":false},{"id":62494,"structure_id":13710,"section_number":"15.2-107.1","catch_line":"Advertisement of legal notices on web sites","url":"\/15.2-107.1\/","token":"15.2\/I\/1\/15.2-107.1","metadata":false},{"id":76795,"structure_id":13710,"section_number":"15.2-107.2","catch_line":"Alternative method for local government to give notice by mail","url":"\/15.2-107.2\/","token":"15.2\/I\/1\/15.2-107.2","metadata":false},{"id":54693,"structure_id":13710,"section_number":"15.2-108","catch_line":"Repealed","url":"\/15.2-108\/","token":"15.2\/I\/1\/15.2-108","metadata":false},{"id":79214,"structure_id":13710,"section_number":"15.2-108.1","catch_line":"Local fees charged to places of worship","url":"\/15.2-108.1\/","token":"15.2\/I\/1\/15.2-108.1","metadata":false},{"id":57072,"structure_id":13710,"section_number":"15.2-109","catch_line":"Regulations on political campaign signs","url":"\/15.2-109\/","token":"15.2\/I\/1\/15.2-109","metadata":false},{"id":79728,"structure_id":13710,"section_number":"15.2-110","catch_line":"Authority to require approval by common interest community association","url":"\/15.2-110\/","token":"15.2\/I\/1\/15.2-110","metadata":false},{"id":59770,"structure_id":13710,"section_number":"15.2-111","catch_line":"Rescheduling or continuing meetings for weather","url":"\/15.2-111\/","token":"15.2\/I\/1\/15.2-111","metadata":false}],"previous_section":{"id":64995,"structure_id":13710,"section_number":"15.2-104","catch_line":"Liens against real estate","url":"\/15.2-104\/","token":"15.2\/I\/1\/15.2-104","metadata":false},"next_section":{"id":83033,"structure_id":13710,"section_number":"15.2-106","catch_line":"Ordinances providing fee for passing bad checks to localities","url":"\/15.2-106\/","token":"15.2\/I\/1\/15.2-106","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/15.2-105\/","history_text":"

This law was first created in 1984. The record of its establishment is cataloged in chapter 520 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1985, chapter 342; in 1989, chapter 366; in 1992, chapter 229; in 1997, chapters 587<\/a> and 700<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":151305,"object_type":"law","relational_id":67878,"identifier":"15.2-105","token":"15.2\/I\/1\/15.2-105","url":"\/15.2-105\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/15.2-105\/","token":"15.2\/I\/1\/15.2-105","dublin_core":{"Title":"Penalty and interest for failure to pay accounts when due","Type":"Text","Format":"text\/html","Identifier":"\u00a7 15.2-105","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person failing to pay, pursuant to an ordinance<\/span>, any account due a locality<\/span> on or before its due date, other than taxes which are provided for in Title 58.1, may, at the option of the locality<\/span>, incur a penalty<\/span> thereon of ten dollars or an amount not exceeding ten percent. The penalty<\/span> shall be added to the amount of the account due from such person. No penalty<\/span> shall be imposed for failure to pay any account if such failure was not in any way the fault of the debtor.\n\t\tInterest at the rate of ten percent annually from the first day following the day such account is due may be collected upon the principal and penalty<\/span> of all such accounts.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPENALTY AND INTEREST FOR FAILURE TO PAY ACCOUNTS WHEN DUE (\u00a7 15.2-105)\n\nAny person failing to pay, pursuant to an ordinance, any account due a locality\non or before its due date, other than taxes which are provided for in Title\n58.1, may, at the option of the locality, incur a penalty thereon of ten dollars\nor an amount not exceeding ten percent. The penalty shall be added to the amount\nof the account due from such person. No penalty shall be imposed for failure to\npay any account if such failure was not in any way the fault of the debtor.\n\t\tInterest at the rate of ten percent annually from the first day following the\nday such account is due may be collected upon the principal and penalty of all\nsuch accounts.\n\nHISTORY: 1984, c. 520, \u00a7 15.1-37.3:6; 1985, c. 342; 1989, c. 366; 1992, c. 229;\n1997, cc. 587, 700.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}