65.2-1004 - Withdrawal from business or failure to pay tax. - Virginia Statutes

§ 65.2-1004. Withdrawal from business or failure to pay tax.

If any such insurance carrier shall withdraw from business in thisCommonwealth before the tax shall fall due, as herein provided, or shall failor neglect to pay such tax, the Comptroller shall at once proceed to collectthe same and may employ such legal process as may be necessary for thatpurpose, and when so collected he shall pay the same into the state treasury.The suit may be brought by the Comptroller, in his official capacity, in anycourt of this Commonwealth having jurisdiction. A reasonable attorney's feemay be taxed as costs therein and process may issue to any county of theCommonwealth and may be served as in civil actions, or in the case of anunincorporated association, partnership, interindemnity contract or otherplan or scheme, upon any agent of the parties thereto upon whom process maybe served under the laws of this Commonwealth.

(Code 1950, § 65-124; 1968, c. 660, § 65.1-133; 1991, c. 355.)