                                 CODE OF VIRGINIA

WHEN DEPARTMENT MAY MAKE RETURN FOR DELINQUENT TAXPAYER; PENALTY (§ 58.1-1615)

If any person fails to make any return herein required, the Department may issue
written notice, by registered mail, to such person to make such return
forthwith. If such person fails or refuses to make such return, within thirty
days from the date of such notice, then the Department may make such return upon
such information as it may reasonably obtain, and shall assess the taxes due
thereon, and add a penalty equalling twenty-five percent of such tax due and
interest determined in accordance with § 58.1-15 from the date such taxes were
due.

HISTORY: Code 1950, § 58-838.15; 1977, c. 396; 1984, c. 675.