Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2287
Suits to recover taxes
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 58.1-2275 · Record-keeping requirements
- 58.1-2276 · Inspection of records
- 58.1-2277 · Administrative authority
- 58.1-2278 · Equipment requirements
- 58.1-2279 · Marking requirements for dyed diesel fuel storage facilities
- 58.1-2280 · Estimates of fuel subject to tax; assessments; notice of…
- 58.1-2281 · Application to Commissioner for correction
- 58.1-2282 · Appeal of Commissioner's decisions
- 58.1-2283 · Jeopardy assessment
- 58.1-2284 · Memorandum of lien for collection of taxes
- 58.1-2285 · Period of limitations
- 58.1-2286 · Waiver of time limitation on assessment of taxes
- 58.1-2287 · Suits to recover taxes
- 58.1-2288 · Liability of corporate or partnership officer; penalty
- 58.1-2289 · Disposition of tax revenue generally
- 58.1-2290 · Repealed
- 58.1-2290.1 · Repealed
- 58.1-2291 · Title
- 58.1-2292 · Definitions
- 58.1-2293 · Regulation; forms
- 58.1-2294 · Disclosure of information; penalties
- 58.1-2295 · Levy; payment of tax
- 58.1-2295.1 · Repealed
- 58.1-2296 · Backup tax; liability
- 58.1-2297 · When tax return and payment are due; credits for overpayment