                                 CODE OF VIRGINIA

FAILURE TO FILE RETURN (§ 65.2-1003)

If any such insurance carrier shall fail or refuse to make the return required
by this title, the State Corporation Commission shall assess the tax against
such insurance carrier at the rate herein provided for, on such amount of
premiums as it may deem just, and the proceedings thereon shall be the same as
if the return had been made.

HISTORY: Code 1950, § 65-123; 1968, c. 660, § 65.1-132; 1991, c. 355.