                                 CODE OF VIRGINIA

INTEREST FROM DELINQUENCY; PENALTY (§ 21-376)

From the date of delinquency of any assessment it shall bear interest at the
legal rate, and a penalty of five per centum of the assessment shall be added
thereto.

HISTORY: Code 1919, § 1771; 1924, p. 712; 1926, p. 620; 1936, p. 1035.