3.2-2509 - Collection of unpaid excise tax and interest thereon. - Virginia Statutes

§ 3.2-2509. 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 are not remitted to the Dark-Fired Tobacco Board asrequired by this chapter, the amount due shall bear interest at the rate ofone percent per month from the due date until payment. If any person defaultsin any payment of the tax or interest thereon, or fails to remit any fundscollected to the Dark-Fired Tobacco Board, the amount shall be collected bycivil action in the name of the Commonwealth at the relation of theDark-Fired Tobacco Board, and the person adjudged in default shall pay thecost of such action. The Attorney General, at the request of the Dark-FiredTobacco Board, shall institute action for the collection of the amount of anytax past due under this chapter including interest thereon.

(Code 1950, § 3-239.7; 1964, c. 306; 1966, c. 702, § 3.1-314; 2008, c. 860.)