{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1709.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1709.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1709.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1709.html"}],"law_id":58167,"edition_id":1,"section_id":58167,"structure_id":14322,"section_number":"58.1-1709","catch_line":"Penalty","history":"Code 1950, \u00a7 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c. 675; 2006, c. 6; 2020, c. 468; 2023, cc. 251, 252.","full_text":"A\n\nA penalty of $100 plus an amount equal to the taxes due, including all delinquent taxes due under this article, and the amount that the Department of Taxation has expended in collecting these delinquent taxes, shall be added to the tax levied in § 58.1-1707 for failure to pay the tax by May 1 of each year.B\n\nIn no event may the Department of Taxation impose any penalty or interest for failure to pay in full the tax imposed by this article without first notifying the taxpayer at least 30 days prior to the due date that a return is required to be filed.","order_by":null,"text":{"0":{"id":213143,"text":"A penalty of $100 plus an amount equal to the taxes due, including all delinquent taxes due under this article, and the amount that the Department of Taxation has expended in collecting these delinquent taxes, shall be added to the tax levied in § 58.1-1707 for failure to pay the tax by May 1 of each year.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":213144,"text":"In no event may the Department of Taxation impose any penalty or interest for failure to pay in full the tax imposed by this article without first notifying the taxpayer at least 30 days prior to the due date that a return is required to be filed.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14322,"edition_id":1,"name":"Litter Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:47:45","date_modified":"2026-06-26 03:47:45","permalink":{"id":252775,"object_type":"structure","relational_id":14322,"identifier":"2","token":"58.1\/I\/17\/2","url":"\/58.1\/I\/17\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","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":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71310,"structure_id":14322,"section_number":"58.1-1706","catch_line":"Title","url":"\/58.1-1706\/","token":"58.1\/I\/17\/2\/58.1-1706","metadata":false},{"id":55619,"structure_id":14322,"section_number":"58.1-1707","catch_line":"Tax levied","url":"\/58.1-1707\/","token":"58.1\/I\/17\/2\/58.1-1707","metadata":false},{"id":56404,"structure_id":14322,"section_number":"58.1-1708","catch_line":"Products","url":"\/58.1-1708\/","token":"58.1\/I\/17\/2\/58.1-1708","metadata":false},{"id":58167,"structure_id":14322,"section_number":"58.1-1709","catch_line":"Penalty","url":"\/58.1-1709\/","token":"58.1\/I\/17\/2\/58.1-1709","metadata":false},{"id":62095,"structure_id":14322,"section_number":"58.1-1710","catch_line":"Disposition of proceeds","url":"\/58.1-1710\/","token":"58.1\/I\/17\/2\/58.1-1710","metadata":false}],"previous_section":{"id":56404,"structure_id":14322,"section_number":"58.1-1708","catch_line":"Products","url":"\/58.1-1708\/","token":"58.1\/I\/17\/2\/58.1-1708","metadata":false},"next_section":{"id":62095,"structure_id":14322,"section_number":"58.1-1710","catch_line":"Disposition of proceeds","url":"\/58.1-1710\/","token":"58.1\/I\/17\/2\/58.1-1710","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1709\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1976, chapter 757; in 1977, chapter 616; in 1981, chapter 173; in 1984, chapter 675; in 2006, chapter 6<\/a>; in 2020, chapter 468<\/a>; in 2023, chapters 251<\/a> and 252<\/a>.<\/p>","references":false,"refers_to":[{"id":55619,"section_number":"58.1-1707","catch_line":"Tax levied","order_by":null,"url":"\/58.1-1707\/"}],"permalink":{"id":252789,"object_type":"law","relational_id":58167,"identifier":"58.1-1709","token":"58.1\/I\/17\/2\/58.1-1709","url":"\/58.1-1709\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1709\/","token":"58.1\/I\/17\/2\/58.1-1709","dublin_core":{"Title":"Penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1709","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A penalty<\/span> of $100 plus an amount equal to the taxes due, including all delinquent taxes due under this article, and the amount that the Department<\/span> of Taxation has expended in collecting these delinquent taxes, shall be added to the tax levied in § 58.1-1707<\/a> for failure to pay the tax by May 1 of each year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In no event may the Department<\/span> of Taxation impose any penalty<\/span> or interest for failure to pay in full the tax imposed by this article without first notifying the taxpayer<\/span> at least 30 days prior to the due date that a return is required to be filed. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPENALTY (\u00a7 58.1-1709)\n\nA. A penalty of $100 plus an amount equal to the taxes due, including all\ndelinquent taxes due under this article, and the amount that the Department of\nTaxation has expended in collecting these delinquent taxes, shall be added to\nthe tax levied in § 58.1-1707 for failure to pay the tax by May 1 of each\nyear.\n\nB. In no event may the Department of Taxation impose any penalty or interest for\nfailure to pay in full the tax imposed by this article without first notifying\nthe taxpayer at least 30 days prior to the due date that a return is required to\nbe filed.\n\nHISTORY: Code 1950, \u00a7 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984,\nc. 675; 2006, c. 6; 2020, c. 468; 2023, cc. 251, 252.","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}}