3.2-1102 - Collection of delinquent assessments; civil action.
§ 3.2-1102. Collection of delinquent assessments; civil action.
Except as provided in §§ 3.2-1721, 3.2-1812, 3.2-2408, and 3.2-2509, the TaxCommissioner shall immediately notify any person who fails to pay anassessment pursuant to Part B of this subtitle and shall add a five percentpenalty to the amount due. If such deficiency is not paid within 30 daysafter the date of such notice, then the amount of the deficiency shall bearinterest, in accordance with § 58.1-15, from the date the amount was due, andthe Tax Commissioner shall collect any interest as part of the delinquentamount. If any person is delinquent in any payment of the money due orinterest thereon, then the amount shall be collected by civil action in thename of the Commonwealth at the direction of the Tax Commissioner, and anyperson adjudged to be in default shall pay the cost of such action. TheAttorney General, at the request of the Tax Commissioner, shall instituteaction in an appropriate court for the collection of any money due under PartB of this subtitle, including interest thereon. The Tax Commissioner maywaive or remit such penalty, or portion thereof, in his discretion for goodcause shown.
(Code 1950, §§ 3-525.14, 3-598.16; 1966, cc. 658, 702, §§ 3.1-660,3.1-763.10; 1970, cc. 310, 431, §§ 3.1-684.16, 3.1-796.27; 1977, c. 396;1980, cc. 316, 395 §§ 3.1-796.11:7, 3.1-1046; 1985, c. 237; 1991, c. 587, §3.1-684.55; 1993, c. 809; 1995, c. 691, § 3.1-1079; 1997, c. 873, §§3.1-1098, 3.1-1102; 1999, c. 751; 2005, cc. 864, 875, § 3.1-636.10; 2008, c.860.)