3.2-1812 - Collection of delinquent tax; civil action. - Virginia Statutes

§ 3.2-1812. Collection of delinquent tax; civil action.

The tax imposed under the provisions of this chapter and unpaid on the datewhen due shall bear interest at a rate determined in accordance with §58.1-1812, from and after the due date until paid. If any person defaults inany payment of the tax or interest thereon, the amount shall be collected bya civil action in the name of the Commonwealth at the relation of the Boardand the person adjudged in default shall pay the costs of the proceeding. TheAttorney General, at the request of the Commissioner, shall institute anappropriate action for the collection of the amount of any tax past due underthis chapter, including interest thereon.

(1982, c. 126, § 3.1-684.35; 2008, c. 860.)