<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>60965</law_id><section_number>58.1-2709</section_number><catch_line>Penalties</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="27">Road Tax on Motor Carriers</unit></structure><text>
						<section><p>The <span class="dictionary">Department</span> may, after a <span class="dictionary">hearing</span> had upon notice, duly served not less than ten days prior to the date set for such <span class="dictionary">hearing</span>, impose a <span class="dictionary">penalty</span>, which shall be in addition to any other <span class="dictionary">penalty</span> imposed by this chapter, not exceeding $2,500, upon any licensed <span class="dictionary">motor carrier</span> violating any provision of this chapter or the <span class="dictionary">IFTA</span>, or failing to comply with <span class="dictionary">IFTA</span> or any regulation of the <span class="dictionary">Department</span> promulgated pursuant to this chapter. Each such failure or violation shall constitute a separate <span class="dictionary">offense</span>. The <span class="dictionary">penalty</span> shall be collectible by the process of the <span class="dictionary">Department</span> as provided by <span class="dictionary">law</span>. Any person against whom an <span class="dictionary">order</span> or decision of the Commissioner has been adversely rendered relating to the tax imposed by this chapter may, within fifteen days of such <span class="dictionary">order</span> or decision, <span class="dictionary">appeal</span> from such an <span class="dictionary">order</span> or decision to the <span class="dictionary">Circuit</span> <span class="dictionary">Court</span> of the City of Richmond. In addition to imposing such <span class="dictionary">penalty</span>, or without imposing any <span class="dictionary">penalty</span>, the <span class="dictionary">Department</span> may suspend or revoke any certificate, permit or other <span class="dictionary">evidence</span> of right issued by the <span class="dictionary">Department</span> which the <span class="dictionary">motor carrier</span> holds.</p></section></text><history>Code 1950, &#xA7;&#xA7; 58-635, 58-636; 1984, c. 675; 1993, c. 42; 1995, cc. 744, 803; 2002, c. 265.</history><metadata></metadata></law>
