                                 CODE OF VIRGINIA

SUITS TO RECOVER TAXES (§ 58.1-2299.18)

If any person fails to pay the tax or any civil penalty levied under this
chapter, including accrued penalties and interest, when due, the Attorney
General or the Commissioner may bring an appropriate action for the recovery of
such tax, penalty, and interest, provided that if it is found that such failure
to pay was willful, judgment shall be rendered for double the amount of the tax
or civil penalty found to be due, with costs.

HISTORY: 2012, cc. 217, 225.