2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 16 Forest Products Tax (58.1-1600 thru 58.1-1622)
58.1-1619 Penalty and interest for failure to pay tax when due
58.1-1619. Penalty and interest for failure to pay tax when due.
Any person who fails to pay the tax herein levied within the time required by this chapter shall pay, in addition to the tax a penalty of five percent of the amount of tax due. Six months from the date at which the tax herein levied became due and payable, interest shall be assessed upon the entire amount due in accordance with 58.1-15. Such penalty and interest shall be assessed and collected as a part of the tax.
(Code 1950, 58-838.14; 1977, c. 396; 1984, c. 675.)
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
