{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2271.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2271.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2271.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2271.html"}],"law_id":83989,"edition_id":1,"section_id":83989,"structure_id":14734,"section_number":"58.1-2271","catch_line":"Payment of civil penalties; disposition; waiver","history":"2000, cc. 729, 758; 2004, c. 340.","full_text":"Any civil penalty assessed pursuant to this chapter shall be payable to the Department, shall be in addition to any other penalty or tax that may be imposed as provided in this chapter, and shall be collectible by the Commissioner in the same manner as if it were part of the tax levied. The amount of any civil penalty imposed under this chapter shall bear interest at the rate of one percent per month until paid. All civil penalties imposed under this chapter shall be deposited as provided in \u00a7 58.1-2289. Notwithstanding any other provisions of this chapter, the Commissioner is authorized to reduce or waive any civil penalties under this chapter if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.","order_by":null,"text":{"0":{"id":301019,"text":"Any civil penalty assessed pursuant to this chapter shall be payable to the Department, shall be in addition to any other penalty or tax that may be imposed as provided in this chapter, and shall be collectible by the Commissioner in the same manner as if it were part of the tax levied. The amount of any civil penalty imposed under this chapter shall bear interest at the rate of one percent per month until paid. All civil penalties imposed under this chapter shall be deposited as provided in \u00a7 58.1-2289. Notwithstanding any other provisions of this chapter, the Commissioner is authorized to reduce or waive any civil penalties under this chapter if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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; 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civil penalty","url":"\/58.1-2270\/","token":"58.1\/II\/22\/7\/58.1-2270","metadata":false},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2271\/","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":[{"id":74468,"section_number":"58.1-2289","catch_line":"Disposition of tax revenue generally","order_by":null,"url":"\/58.1-2289\/"}],"permalink":{"id":255649,"object_type":"law","relational_id":83989,"identifier":"58.1-2271","token":"58.1\/II\/22\/7\/58.1-2271","url":"\/58.1-2271\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2271\/","token":"58.1\/II\/22\/7\/58.1-2271","dublin_core":{"Title":"Payment of civil penalties; disposition; waiver","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2271","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any civil penalty<\/span> assessed pursuant to this chapter shall be payable to the Department<\/span>, shall be in addition to any other penalty<\/span> or tax that may be imposed as provided in this chapter, and shall be collectible by the Commissioner<\/span> in the same manner as if it were part of the tax levied. The amount of any civil penalty<\/span> imposed under this chapter shall bear interest at the rate of one percent per month until paid. All civil penalties imposed under this chapter shall be deposited as provided in \u00a7 58.1-2289<\/a>. Notwithstanding any other provisions of this chapter, the Commissioner<\/span> is authorized to reduce or waive<\/span> any civil penalties under this chapter if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPAYMENT OF CIVIL PENALTIES; DISPOSITION; WAIVER (\u00a7 58.1-2271)\n\nAny civil penalty assessed pursuant to this chapter shall be payable to the\nDepartment, shall be in addition to any other penalty or tax that may be imposed\nas provided in this chapter, and shall be collectible by the Commissioner in the\nsame manner as if it were part of the tax levied. The amount of any civil\npenalty imposed under this chapter shall bear interest at the rate of one\npercent per month until paid. All civil penalties imposed under this chapter\nshall be deposited as provided in \u00a7 58.1-2289. Notwithstanding any other\nprovisions of this chapter, the Commissioner is authorized to reduce or waive\nany civil penalties under this chapter if the violation is due to a reasonable\nor good cause shown to the satisfaction 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}}