Virginia Code 58.1-2299.18: Suits to recover taxes
Current as of: 2023 | Check for updates
|
Other versions
If any person fails to pay the tax or any civil penalty levied under this chapter, including accrued penalties and interest, when due, the Attorney General or the Commissioner may bring an appropriate action for the recovery of such tax, penalty, and interest, provided that if it is found that such failure to pay was willful, judgment shall be rendered for double the amount of the tax or civil penalty found to be due, with costs.
Terms Used In Virginia Code 58.1-2299.18
- Commissioner: means the Commissioner of the Department of Motor Vehicles. See Virginia Code 58.1-2292
- Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230