                                 CODE OF VIRGINIA

COLLECTION OF UNPAID ASSESSMENT AND INTEREST THEREON (§ 3.2-2410)

If the assessment imposed by this chapter is not paid when due or any funds
collected by a warehouse or handler are not remitted to the Tobacco Board as
required in this chapter, the amount due shall bear interest at the rate of one
percent per month from the due date until payment.
		If any person defaults in any payment of the assessment or interest thereon,
or fails to remit any funds collected to the Tobacco Board, the amount shall be
collected by civil action in the name of the Commonwealth at the relation of the
Tobacco Board, and the person adjudged in default shall pay the cost of such
action. The Attorney General, at the request of the Tobacco Board, shall
institute action for the collection of the amount of any assessment past due
under this chapter, including interest thereon.
		The Tobacco Board, in its discretion, may waive or remit such interest, or a
portion thereof, for good cause shown. In determining whether to waive interest
charges or request a civil action, the Board shall consider any history of
previous violations, the seriousness of the violation, and the good faith
demonstrated in any attempt to achieve compliance with the chapter after notice
of the violation.

HISTORY: Code 1950, § 3-252; 1966, c. 702, § 3.1-331; 2002, c. 57; 2008, c.
860; 2012, cc. 803, 835; 2017, cc. 8, 66.