{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-146.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-146.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-146.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-146.html"}],"law_id":67589,"edition_id":1,"section_id":67589,"structure_id":16045,"section_number":"51.1-146","catch_line":"Failure to report or pay contributions or insurance premiums","history":"1980, c. 644, \u00a7 51-111.47:1; 1984, c. 430; 1986, c. 474; 1990, c. 832; 1995, c. 307; 1997, c. 273.","full_text":"Every employer shall file all reports and pay all contributions and insurance premiums required by this title or Board regulation. Failure to file reports or pay contributions or insurance premiums by the end of the month in which due may result in a penalty of five percent of the amount due plus interest at the rate of one percent per month until payment is made. The Board may waive all or a part of the penalty and interest if good cause is shown. Delinquent contributions, insurance premiums, penalties, and interest may be recovered by action in a court of competent jurisdiction. At the discretion of the Board, contributions, insurance premiums, penalties and interest may be deducted from the retirement allowance account of the employer or may be deducted by the State Treasurer, upon warrant of the Comptroller, from any nonearmarked moneys distributable to the employer by any department or agency of the Commonwealth.","order_by":null,"text":{"0":{"id":244890,"text":"Every employer shall file all reports and pay all contributions and insurance premiums required by this title or Board regulation. Failure to file reports or pay contributions or insurance premiums by the end of the month in which due may result in a penalty of five percent of the amount due plus interest at the rate of one percent per month until payment is made. The Board may waive all or a part of the penalty and interest if good cause is shown. Delinquent contributions, insurance premiums, penalties, and interest may be recovered by action in a court of competent jurisdiction. At the discretion of the Board, contributions, insurance premiums, penalties and interest may be deducted from the retirement allowance account of the employer or may be deducted by the State Treasurer, upon warrant of the Comptroller, from any nonearmarked moneys distributable to the employer by any department or agency of the Commonwealth.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16045,"edition_id":1,"name":"Contributions","identifier":"7","label":"article","depth":3,"order_by":1,"parent_id":13056,"metadata":{},"date_created":"2026-06-26 04:04:35","date_modified":"2026-06-26 04:04:35","permalink":{"id":235319,"object_type":"structure","relational_id":16045,"identifier":"7","token":"51.1\/1\/7","url":"\/51.1\/1\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13056,"edition_id":1,"name":"Virginia Retirement System","identifier":"1","label":"chapter","depth":2,"order_by":1,"parent_id":12947,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":235031,"object_type":"structure","relational_id":13056,"identifier":"1","token":"51.1\/1","url":"\/51.1\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12947,"edition_id":1,"name":"Pensions, Benefits, and Retirement","identifier":"51.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":235029,"object_type":"structure","relational_id":12947,"identifier":"51.1","token":"51.1","url":"\/51.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":81607,"structure_id":16045,"section_number":"51.1-144","catch_line":"Member contributions","url":"\/51.1-144\/","token":"51.1\/1\/7\/51.1-144","metadata":false},{"id":62951,"structure_id":16045,"section_number":"51.1-145","catch_line":"Employer contributions","url":"\/51.1-145\/","token":"51.1\/1\/7\/51.1-145","metadata":false},{"id":67589,"structure_id":16045,"section_number":"51.1-146","catch_line":"Failure to report or pay contributions or insurance premiums","url":"\/51.1-146\/","token":"51.1\/1\/7\/51.1-146","metadata":false}],"previous_section":{"id":62951,"structure_id":16045,"section_number":"51.1-145","catch_line":"Employer contributions","url":"\/51.1-145\/","token":"51.1\/1\/7\/51.1-145","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-146\/","history_text":"

This law was first created in 1980. The record of its establishment is cataloged in chapter 644 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 1980 \u201cActs\u201d aren\u2019t available online. It has been modified 5 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 1984, chapter 430; in 1986, chapter 474; in 1990, chapter 832; in 1995, chapter 307<\/a>; in 1997, chapter 273<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":235329,"object_type":"law","relational_id":67589,"identifier":"51.1-146","token":"51.1\/1\/7\/51.1-146","url":"\/51.1-146\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-146\/","token":"51.1\/1\/7\/51.1-146","dublin_core":{"Title":"Failure to report or pay contributions or insurance premiums","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-146","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every employer<\/span> shall file all reports and pay all contributions and insurance premiums required by this title or Board<\/span> regulation. Failure to file reports or pay contributions or insurance premiums by the end of the month in which due may result in a penalty<\/span> of five percent of the amount due plus interest at the rate of one percent per month until payment is made. The Board<\/span> may waive<\/span> all or a part of the penalty<\/span> and interest if good cause is shown. Delinquent contributions, insurance premiums, penalties, and interest may be recovered by action in a court<\/span> of competent jurisdiction<\/span>. At the discretion of the Board<\/span>, contributions, insurance premiums, penalties and interest may be deducted from the retirement allowance<\/span> account of the employer<\/span> or may be deducted by the State Treasurer, upon warrant of the Comptroller, from any nonearmarked moneys distributable to the employer<\/span> by any department or agency of the Commonwealth.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFAILURE TO REPORT OR PAY CONTRIBUTIONS OR INSURANCE PREMIUMS (\u00a7 51.1-146)\n\nEvery employer shall file all reports and pay all contributions and insurance\npremiums required by this title or Board regulation. Failure to file reports or\npay contributions or insurance premiums by the end of the month in which due may\nresult in a penalty of five percent of the amount due plus interest at the rate\nof one percent per month until payment is made. The Board may waive all or a\npart of the penalty and interest if good cause is shown. Delinquent\ncontributions, insurance premiums, penalties, and interest may be recovered by\naction in a court of competent jurisdiction. At the discretion of the Board,\ncontributions, insurance premiums, penalties and interest may be deducted from\nthe retirement allowance account of the employer or may be deducted by the State\nTreasurer, upon warrant of the Comptroller, from any nonearmarked moneys\ndistributable to the employer by any department or agency of the Commonwealth.\n\nHISTORY: 1980, c. 644, \u00a7 51-111.47:1; 1984, c. 430; 1986, c. 474; 1990, c. 832;\n1995, c. 307; 1997, c. 273.","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}}