                                 CODE OF VIRGINIA

COLLECTION OF DELINQUENT ASSESSMENTS; CIVIL ACTION (§ 3.2-1102)

Except as provided in §§ 3.2-1721, 3.2-1812, and 3.2-2408, the Tax
Commissioner shall immediately notify any person who fails to pay an assessment
pursuant to Part B of this subtitle and shall add a five percent penalty to the
amount due. If such deficiency is not paid within 30 days after the date of such
notice, then the amount of the deficiency shall bear interest, in accordance
with § 58.1-15, from the date the amount was due, and the Tax Commissioner
shall collect any interest as part of the delinquent amount. If any person is
delinquent in any payment of the money due or interest thereon, then the amount
shall be collected by civil action in the name of the Commonwealth at the
direction of the Tax Commissioner, and any person adjudged to be in default
shall pay the cost of such action. The Attorney General, at the request of the
Tax Commissioner, shall institute action in an appropriate court for the
collection of any money due under Part B of this subtitle, including interest
thereon. The Tax Commissioner may waive or remit such penalty, or portion
thereof, in his discretion for good cause shown.

HISTORY: Code 1950, §§ 3-525.14, 3-598.16; 1966, cc. 658, 702, §§ 3.1-660,
3.1-763.10; 1970, cc. 310, 431, §§ 3.1-684.16, 3.1-796.27; 1977, c. 396; 1980,
cc. 316, 395 §§ 3.1-796.11:7, 3.1-1046; 1985, c. 237; 1991, c. 587, §
3.1-684.55; 1993, c. 809; 1995, c. 691, § 3.1-1079; 1997, c. 873, §§
3.1-1098, 3.1-1102; 1999, c. 751; 2005, cc. 864, 875, § 3.1-636.10; 2008, c.
860; 2012, cc. 803, 835.