58.1-2287 - Suits to recover taxes. - Virginia Statutes

§ 58.1-2287. Suits to recover taxes.

If any person fails to pay the tax or any civil penalty levied under thischapter, including accrued penalties and interest, when due, the AttorneyGeneral or the Commissioner may bring an appropriate action for the recoveryof such tax, penalty and interest, provided that if it is found that suchfailure to pay was willful, judgment shall be rendered for double the amountof the tax or civil penalty found to be due, with costs.

(2000, cc. 729, 758.)