65.2-1003 - Failure to file return.
§ 65.2-1003. Failure to file return.
If any such insurance carrier shall fail or refuse to make the returnrequired by this title, the State Corporation Commission shall assess the taxagainst such insurance carrier at the rate herein provided for, on suchamount of premiums as it may deem just, and the proceedings thereon shall bethe same as if the return had been made.
(Code 1950, § 65-123; 1968, c. 660, § 65.1-132; 1991, c. 355.)