                                 CODE OF VIRGINIA

COLLECTION BY CIVIL ACTION; PERSONS SUBJECT TO CIVIL ACTIONS; OTHER REMEDIES;
COMPROMISE AND ADJUSTMENT (§ 60.2-521)

If, after notice, any employer defaults in any payment of taxes or payment in
lieu of taxes or interest or any penalty assessed pursuant to subsection C of §
60.2-501 and § 60.2-513, the amount due shall be collected by civil action in
the name of the Commission. The employer adjudged in default shall pay the fees
and costs of such action. Civil actions brought under this article to collect
taxes or interest or any penalty from an employer shall be heard by the court at
the earliest possible date. Such civil actions may be brought against any
officer, employee, or agent of a corporation or partnership in his individual,
personal capacity when that person willfully fails to cause the employer to pay
the appropriate taxes and he had the authority to do so. No person shall be
subject to this section unless it is proved (i) that such person had knowledge
of the failure or attempt to make such payment and (ii) that such person had
authority to prevent such failure or attempt. In addition to the foregoing
remedies the Commission shall have such other remedies as are available to the
State Tax Commissioner and county and city treasurers for the collection of
taxes generally. The Commission is authorized to compromise, settle and adjust
any tax or taxes, including interest, or any penalty assessed against any
employer where in the judgment of the Commission the best interests of the
Commonwealth will be promoted or served. The Commission may in such cases accept
in full settlement of the tax assessed an amount less than that assessed.

HISTORY: Code 1950, § 60-78; 1968, c. 738, § 60.1-94; 1974, c. 466; 1977, c.
445; 1979, c. 634; 1986, c. 480; 1990, c. 687.