                                 CODE OF VIRGINIA

PAYMENT OF CIVIL PENALTY; DISPOSITION; WAIVER (§ 58.1-2299.8)

Any civil penalty assessed pursuant to this chapter shall be payable to the
Department, shall be in addition to any other penalty or tax that may be imposed
as provided in this chapter, and shall be collectible by the Commissioner in the
same manner as if it were part of the tax levied. The amount of any civil
penalty imposed under this chapter shall bear interest at the rate of one
percent per month until paid. All civil penalties imposed under this chapter
shall be deposited as provided in § 58.1-2299.20. Notwithstanding any other
provisions of this chapter, the Commissioner is authorized to reduce or waive
any civil penalties under this chapter if the violation is due to a reasonable
or good cause shown to the satisfaction of the Commissioner.

HISTORY: 2012, cc. 217, 225.