                                 CODE OF VIRGINIA

PENALTY FOR FAILURE TO WITHHOLD (§ 58.1-475)

A. Any employer required under the provisions of this article to deduct and
withhold from wages and make returns and payments of amounts withheld to the Tax
Commissioner, who fails to withhold such amounts or to make such returns, or who
fails to remit amounts collected to the Tax Commissioner, or otherwise fails to
remit to the Tax Commissioner as required by this article, shall be subject to a
penalty equal to six percent of the amount that should have been properly
withheld and paid over to the Tax Commissioner if the failure is for not more
than one month, with an additional six percent for each additional month or
fraction thereof during which such failure continues, not exceeding thirty
percent in the aggregate. In no case however, shall the penalty be less than ten
dollars and such minimum penalty shall apply whether or not any tax is due for
the period for which the filing of such return was required.
			Interest at a rate determined in accordance with &#xA7; 58.1-15, shall accrue
on the tax until paid, or until an assessment is made, after which interest
shall accrue as provided in &#xA7; 58.1-15. Such penalty and interest shall be
assessed by the Tax Commissioner and shall be collected by him in the same
manner as the collection of taxes may be enforced under this title.

B. Upon failure of any employer to pay over any amounts withheld or required to
be withheld by the employer under this article, the Tax Commissioner may make
assessments and enforce the collection of such amounts, including penalties, by
any legal process provided for the enforcement of the collection of taxes under
this title.

HISTORY: Code 1950, § 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972,
c. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.
283; 1984, c. 675; 1991, cc. 316, 331.