58.1-1709 - Penalty. - Virginia Statutes

§ 58.1-1709. Penalty.

A penalty of an amount equal to the taxes due, including all delinquent taxesdue under this article, and the amount that the Department of Taxation hasexpended in collecting these delinquent taxes, shall be added to the taxlevied in § 58.1-1707 for failure to pay the tax within the time limitsestablished by regulations.

(Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c.675; 2006, c. 6.)