58.1-3915 - Penalty for failure to pay taxes by December 5. - Virginia Statutes

§ 58.1-3915. Penalty for failure to pay taxes by December 5.

Except as otherwise provided by ordinance under § 58.1-3916, any personfailing to pay any county, town and city levies on or before December 5 shallincur a penalty thereon of five percent, which shall be added to the amountof taxes or levies due from such taxpayer, and which, when collected by thetreasurer, shall be accounted for in his settlements. No penalty shall beimposed for failure to pay any tax if such failure was not the fault of thetaxpayer.

(Code 1950, § 58-963; 1954, c. 277; 1973, c. 410; 1975, c. 234; 1984, c. 675.)