3.2-2410 - Collection of unpaid excise tax and interest thereon. - Virginia Statutes

§ 3.2-2410. Collection of unpaid excise tax and interest thereon.

If the tax imposed by this chapter is not paid when due or any fundscollected by a warehouse or handler are not remitted to the Bright Flue-CuredTobacco Board as required in this chapter, the amount due shall bear interestat the rate of one percent per month from the due date until payment. If anyperson defaults in any payment of the tax or interest thereon, or fails toremit any funds collected to the Bright Flue-Cured Tobacco Board, the amountshall be collected by civil action in the name of the Commonwealth at therelation of the Bright Flue-Cured Tobacco Board, and the person adjudged indefault shall pay the cost of such action. The Attorney General, at therequest of the Bright Flue-Cured Tobacco Board, shall institute action forthe collection of the amount of any tax past due under this chapter,including interest thereon.

(Code 1950, § 3-252; 1966, c. 702, § 3.1-331; 2002, c. 57; 2008, c. 860.)