                                 CODE OF VIRGINIA

PENALTY (§ 58.1-1709)

A. A penalty of $100 plus an amount equal to the taxes due, including all
delinquent taxes due under this article, and the amount that the Department of
Taxation has expended in collecting these delinquent taxes, shall be added to
the tax levied in &#xA7; 58.1-1707 for failure to pay the tax by May 1 of each
year.

B. In no event may the Department of Taxation impose any penalty or interest for
failure to pay in full the tax imposed by this article without first notifying
the taxpayer at least 30 days prior to the due date that a return is required to
be filed.

HISTORY: Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984,
c. 675; 2006, c. 6; 2020, c. 468; 2023, cc. 251, 252.