60.2-521 - Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment. - Virginia Statutes

§ 60.2-521. Collection by civil action; persons subject to civil actions;other remedies; compromise and adjustment.

If, after notice, any employer defaults in any payment of taxes or payment inlieu of taxes or interest or any penalty assessed pursuant to subsection C of§ 60.2-501 and § 60.2-513, the amount due shall be collected by civil actionin the name of the Commission. The employer adjudged in default shall paythe fees and costs of such action. Civil actions brought under this articleto collect taxes or interest or any penalty from an employer shall be heardby the court at the earliest possible date. Such civil actions may be broughtagainst any officer, employee, or agent of a corporation or partnership inhis individual, personal capacity when that person willfully fails to causethe employer to pay the appropriate taxes and he had the authority to do so.No person shall be subject to this section unless it is proved (i) that suchperson had knowledge of the failure or attempt to make such payment and (ii)that such person had authority to prevent such failure or attempt. Inaddition to the foregoing remedies the Commission shall have such otherremedies as are available to the State Tax Commissioner and county and citytreasurers for the collection of taxes generally. The Commission isauthorized to compromise, settle and adjust any tax or taxes, includinginterest, or any penalty assessed against any employer where in the judgmentof the Commission the best interests of the Commonwealth will be promoted orserved. The Commission may in such cases accept in full settlement of the taxassessed an amount less than that assessed.

(Code 1950, § 60-78; 1968, c. 738, § 60.1-94; 1974, c. 466; 1977, c. 445;1979, c. 634; 1986, c. 480; 1990, c. 687.)