                                 CODE OF VIRGINIA

PAYMENT OF TAX BY BAD CHECK (§ 58.1-12)

A. If any check tendered for any tax due under this title is not paid by the
bank on which it is drawn, the taxpayer for whom such check was tendered shall
remain liable for the payment of the tax the same as if such check had not been
tendered.

B. If such person fails to pay the amount shown on the face of the check within
five days after notice of such nonpayment has been mailed to the taxpayer by the
tax assessing official, a penalty of twenty-five dollars shall be added to the
tax due. Such penalty shall be in addition to any and all other penalties
provided by law.

HISTORY: Code 1950, §§ 58-26.1, 58-151.13:1, 58-441.35; 1966, c. 151; 1972, c.
351; 1979, c. 423; 1984, c. 675; 1992, c. 678.