58.1-2271 - Payment of civil penalties; disposition; waiver. - Virginia Statutes

§ 58.1-2271. Payment of civil penalties; disposition; waiver.

Any civil penalty assessed pursuant to this chapter shall be payable to theDepartment, shall be in addition to any other penalty or tax that may beimposed as provided in this chapter, and shall be collectible by theCommissioner in the same manner as if it were part of the tax levied. Theamount of any civil penalty imposed under this chapter shall bear interest atthe rate of one percent per month until paid. All civil penalties imposedunder this chapter shall be deposited as provided in § 58.1-2289.Notwithstanding any other provisions of this chapter, the Commissioner isauthorized to reduce or waive any civil penalties under this chapter if theviolation is due to a reasonable or good cause shown to the satisfaction ofthe Commissioner.

(2000, cc. 729, 758; 2004, c. 340.)