28.2-549 - Violations; recovery of taxes; penalty. - Virginia Statutes

§ 28.2-549. Violations; recovery of taxes; penalty.

Any person who violates any provision of this article is guilty of a Class 1misdemeanor. Any person willfully failing to pay such taxes to theCommission in the manner required by this article is guilty of a Class 1misdemeanor. The Commission may maintain an action at law against any personrequired to pay taxes to the Commission for the amount of taxes due, plusinterest, and a penalty to be added to the tax in the amount of six percentif the failure is for not more than one month, with an additional six percentfor each additional month, or fraction thereof, during which the failurecontinues, not to exceed thirty percent in the aggregate.

(Code 1950, § 28-109; 1962, c. 406, § 28.1-95; 1988, c. 313; 1992, c. 836.)