58.1-12 - Payment of tax by bad check. - Virginia Statutes

§ 58.1-12. Payment of tax by bad check.

A. If any check tendered for any tax due under this title is not paid by thebank on which it is drawn, the taxpayer for whom such check was tenderedshall remain liable for the payment of the tax the same as if such check hadnot been tendered.

B. If such person fails to pay the amount shown on the face of the checkwithin five days after notice of such nonpayment has been mailed to thetaxpayer by the tax assessing official, a penalty of twenty-five dollarsshall be added to the tax due. Such penalty shall be in addition to any andall other penalties provided by law.

(Code 1950, §§ 58-26.1, 58-151.13:1, 58-441.35; 1966, c. 151; 1972, c. 351;1979, c. 423; 1984, c. 675; 1992, c. 678.)