{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2266.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2266.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2266.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2266.html"}],"law_id":57152,"edition_id":1,"section_id":57152,"structure_id":14734,"section_number":"58.1-2266","catch_line":"Late filing or payment; civil penalty","history":"2000, cc. 729, 758; 2004, c. 340.","full_text":"A\n\nAny person committing any of the following acts shall be subject to the civil penalty specified in subsections B and C:1\n\nFailure to submit a report required by this chapter on a timely basis;2\n\nFailure to submit the data required by this chapter; or3\n\nFailure to pay to the Commissioner or to a trustee on a timely basis the amount of taxes due under this chapter.B\n\nThe amount of the civil penalty for any act described in subdivision A 1 or 2 shall be as follows:1\n\n$50 for the first violation;2\n\n$200 for the second violation;3\n\n$500 for the third violation; and4\n\n$1,000 for the fourth and subsequent violations.\n\t\t\t\tAfter imposition of the penalty under this subsection, the amount of the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear interest at the rate of one percent per month until the penalty is paid.C\n\nThe amount of the civil penalty for any act described in subdivision A 3 shall be equal to 10 percent of the tax due or $50, whichever is greater; however, penalties resulting from an audit shall be equal to 10 percent of the tax due. After imposition of the penalty under this subsection, the amount of the tax and the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear interest at the rate of one percent per month until the tax and penalty are paid.D\n\nThe Commissioner is authorized to reduce or waive any penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.","order_by":null,"text":{"0":{"id":209294,"text":"Any person committing any of the following acts shall be subject to the civil penalty specified in subsections B and C:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":209295,"text":"Failure to submit a report required by this chapter on a timely basis;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":209296,"text":"Failure to submit the data required by this chapter; or","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":209297,"text":"Failure to pay to the Commissioner or to a trustee on a timely basis the amount of taxes due under this chapter.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":209298,"text":"The amount of the civil penalty for any act described in subdivision A 1 or 2 shall be as follows:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"B1"},"5":{"id":209299,"text":"$50 for the first violation;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"6":{"id":209300,"text":"$200 for the second violation;","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"7":{"id":209301,"text":"$500 for the third violation; and","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"8":{"id":209302,"text":"$1,000 for the fourth and subsequent violations.\n\t\t\t\tAfter imposition of the penalty under this subsection, the amount of the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear interest at the rate of one percent per month until the penalty is paid.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"C"},"9":{"id":209303,"text":"The amount of the civil penalty for any act described in subdivision A 3 shall be equal to 10 percent of the tax due or $50, whichever is greater; however, penalties resulting from an audit shall be equal to 10 percent of the tax due. After imposition of the penalty under this subsection, the amount of the tax and the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear interest at the rate of one percent per month until the tax and penalty are paid.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B4","next_prefix":"D"},"10":{"id":209304,"text":"The Commissioner is authorized to reduce or waive any penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14734,"edition_id":1,"name":"Enforcement and Administration","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:49:36","date_modified":"2026-06-26 03:49:36","permalink":{"id":255611,"object_type":"structure","relational_id":14734,"identifier":"7","token":"58.1\/II\/22\/7","url":"\/58.1\/II\/22\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":68674,"structure_id":14734,"section_number":"58.1-2263","catch_line":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","url":"\/58.1-2263\/","token":"58.1\/II\/22\/7\/58.1-2263","metadata":false},{"id":58308,"structure_id":14734,"section_number":"58.1-2264","catch_line":"Repealed","url":"\/58.1-2264\/","token":"58.1\/II\/22\/7\/58.1-2264","metadata":false},{"id":72954,"structure_id":14734,"section_number":"58.1-2265","catch_line":"Improper sale or use of untaxed fuel; civil penalty","url":"\/58.1-2265\/","token":"58.1\/II\/22\/7\/58.1-2265","metadata":false},{"id":57152,"structure_id":14734,"section_number":"58.1-2266","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2266\/","token":"58.1\/II\/22\/7\/58.1-2266","metadata":false},{"id":85780,"structure_id":14734,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","url":"\/58.1-2267\/","token":"58.1\/II\/22\/7\/58.1-2267","metadata":false},{"id":62431,"structure_id":14734,"section_number":"58.1-2268","catch_line":"Engaging in business without a license; civil penalty","url":"\/58.1-2268\/","token":"58.1\/II\/22\/7\/58.1-2268","metadata":false},{"id":69076,"structure_id":14734,"section_number":"58.1-2268.1","catch_line":"Preventing a person from obtaining a license; civil penalty","url":"\/58.1-2268.1\/","token":"58.1\/II\/22\/7\/58.1-2268.1","metadata":false},{"id":79186,"structure_id":14734,"section_number":"58.1-2269","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2269\/","token":"58.1\/II\/22\/7\/58.1-2269","metadata":false},{"id":76838,"structure_id":14734,"section_number":"58.1-2270","catch_line":"Failure to keep or retain records; civil penalty","url":"\/58.1-2270\/","token":"58.1\/II\/22\/7\/58.1-2270","metadata":false},{"id":83989,"structure_id":14734,"section_number":"58.1-2271","catch_line":"Payment of civil penalties; disposition; waiver","url":"\/58.1-2271\/","token":"58.1\/II\/22\/7\/58.1-2271","metadata":false},{"id":56450,"structure_id":14734,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2272\/","token":"58.1\/II\/22\/7\/58.1-2272","metadata":false},{"id":65151,"structure_id":14734,"section_number":"58.1-2273","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2273\/","token":"58.1\/II\/22\/7\/58.1-2273","metadata":false},{"id":56438,"structure_id":14734,"section_number":"58.1-2274","catch_line":"Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment","url":"\/58.1-2274\/","token":"58.1\/II\/22\/7\/58.1-2274","metadata":false},{"id":73812,"structure_id":14734,"section_number":"58.1-2275","catch_line":"Record-keeping requirements","url":"\/58.1-2275\/","token":"58.1\/II\/22\/7\/58.1-2275","metadata":false},{"id":77881,"structure_id":14734,"section_number":"58.1-2276","catch_line":"Inspection of records","url":"\/58.1-2276\/","token":"58.1\/II\/22\/7\/58.1-2276","metadata":false},{"id":59494,"structure_id":14734,"section_number":"58.1-2277","catch_line":"Administrative authority","url":"\/58.1-2277\/","token":"58.1\/II\/22\/7\/58.1-2277","metadata":false},{"id":72134,"structure_id":14734,"section_number":"58.1-2278","catch_line":"Equipment requirements","url":"\/58.1-2278\/","token":"58.1\/II\/22\/7\/58.1-2278","metadata":false},{"id":75120,"structure_id":14734,"section_number":"58.1-2279","catch_line":"Marking requirements for dyed diesel fuel storage facilities","url":"\/58.1-2279\/","token":"58.1\/II\/22\/7\/58.1-2279","metadata":false}],"previous_section":{"id":72954,"structure_id":14734,"section_number":"58.1-2265","catch_line":"Improper sale or use of untaxed fuel; civil penalty","url":"\/58.1-2265\/","token":"58.1\/II\/22\/7\/58.1-2265","metadata":false},"next_section":{"id":85780,"structure_id":14734,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","url":"\/58.1-2267\/","token":"58.1\/II\/22\/7\/58.1-2267","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2266\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> 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. It has been modified 1 time. 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. That modification is as follows: in 2004, chapter 340<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":255625,"object_type":"law","relational_id":57152,"identifier":"58.1-2266","token":"58.1\/II\/22\/7\/58.1-2266","url":"\/58.1-2266\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2266\/","token":"58.1\/II\/22\/7\/58.1-2266","dublin_core":{"Title":"Late filing or payment; civil penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2266","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person<\/span> committing any of the following acts shall be subject to the civil penalty<\/span> specified in subsections B and C: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Failure to submit a report required by this chapter on a timely basis; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Failure to submit the data required by this chapter; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Failure to pay to the Commissioner<\/span> or to a trustee<\/span> on a timely basis the amount of taxes due under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The amount of the civil penalty<\/span> for any act described in subdivision A 1 or 2 shall be as follows: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> $50 for the first violation; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> $200 for the second violation; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> $500 for the third violation; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> $1,000 for the fourth and subsequent violations.\n\t\t\t\tAfter imposition of the penalty<\/span> under this subsection, the amount of the penalty<\/span>, if not paid within 30 days of receipt of notice of such penalty<\/span>, shall bear interest at the rate of one percent per month until the penalty<\/span> is paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The amount of the civil penalty<\/span> for any act described in subdivision A 3 shall be equal to 10 percent of the tax due or $50, whichever is greater; however, penalties resulting from an audit shall be equal to 10 percent of the tax due. After imposition of the penalty<\/span> under this subsection, the amount of the tax and the penalty<\/span>, if not paid within 30 days of receipt of notice of such penalty<\/span>, shall bear interest at the rate of one percent per month until the tax and penalty<\/span> are paid. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The Commissioner<\/span> is authorized to reduce or waive<\/span> any penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLATE FILING OR PAYMENT; CIVIL PENALTY (\u00a7 58.1-2266)\n\nA. Any person committing any of the following acts shall be subject to the civil\npenalty specified in subsections B and C:\n\n 1. Failure to submit a report required by this chapter on a timely basis;\n\n 2. Failure to submit the data required by this chapter; or\n\n 3. Failure to pay to the Commissioner or to a trustee on a timely basis the\n amount of taxes due under this chapter.\n\nB. The amount of the civil penalty for any act described in subdivision A 1 or 2\nshall be as follows:\n\n 1. $50 for the first violation;\n\n 2. $200 for the second violation;\n\n 3. $500 for the third violation; and\n\n 4. $1,000 for the fourth and subsequent violations.\n \t\t\t\tAfter imposition of the penalty under this subsection, the amount of the\n penalty, if not paid within 30 days of receipt of notice of such penalty,\n shall bear interest at the rate of one percent per month until the penalty is\n paid.\n\nC. The amount of the civil penalty for any act described in subdivision A 3\nshall be equal to 10 percent of the tax due or $50, whichever is greater;\nhowever, penalties resulting from an audit shall be equal to 10 percent of the\ntax due. After imposition of the penalty under this subsection, the amount of\nthe tax and the penalty, if not paid within 30 days of receipt of notice of such\npenalty, shall bear interest at the rate of one percent per month until the tax\nand penalty are paid.\n\nD. The Commissioner is authorized to reduce or waive any penalties under this\nsection if the violation is due to a reasonable or good cause shown to the\nsatisfaction of the Commissioner.\n\nHISTORY: 2000, cc. 729, 758; 2004, c. 340.","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}}