                                 CODE OF VIRGINIA

WITHDRAWAL FROM BUSINESS OR FAILURE TO PAY TAX (§ 65.2-1004)

If any such insurance carrier shall withdraw from business in this Commonwealth
before the tax shall fall due, as herein provided, or shall fail or neglect to
pay such tax, the Comptroller shall at once proceed to collect the same and may
employ such legal process as may be necessary for that purpose, and when so
collected he shall pay the same into the state treasury. The suit may be brought
by the Comptroller, in his official capacity, in any court of this Commonwealth
having jurisdiction. A reasonable attorney&#8217;s fee may be taxed as costs
therein and process may issue to any county of the Commonwealth and may be
served as in civil actions, or in the case of an unincorporated association,
partnership, interindemnity contract or other plan or scheme, upon any agent of
the parties thereto upon whom process may be served under the laws of this
Commonwealth.

HISTORY: Code 1950, § 65-124; 1968, c. 660, § 65.1-133; 1991, c. 355.