2006 Code of Virginia § 3.1-684.16 - Interest on assessment; collection of delinquent assessment

3.1-684.16. Interest on assessment; collection of delinquent assessment.

The assessment imposed under the provisions of this chapter and unpaid on thedate on which such assessment was due and payable shall bear interest at arate determined in accordance with 58.1-1812, from and after such due dateuntil paid. If any person defaults in any payment of the assessment orinterest thereon, the amount shall be collected by a civil action in the nameof the Commonwealth at the relation of the Board and the person adjudged indefault shall pay the costs of such action. The Attorney General at therequest of the Virginia Tax Commissioner shall institute such action in theproper court for the collection of the amount of any assessment past dueunder this chapter including interest thereon.

(1970, c. 431; 1977, c. 396.)