Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3915
Penalty for failure to pay taxes by December 5
Official textlaw.lis.virginia.gov
Except as otherwise provided by ordinance under § 58.1-3916, any person failing to pay any county, town and city levies on or before December 5 shall incur a penalty thereon of five percent, which shall be added to the amount of taxes or levies due from such taxpayer, and which, when collected by the treasurer, shall be accounted for in his settlements. No penalty shall be imposed for failure to pay any tax if such failure was not the fault of the taxpayer.
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Nearby sections (25 sections)
- 58.1-3903 · Omitted local taxes or levies
- 58.1-3903.1 · Waiver of time limitation on assessment of local taxes
- 58.1-3904 · Omitted lands
- 58.1-3905 · Forms for assessment of omitted taxes
- 58.1-3906 · Liability of corporate officer or employee, or member or…
- 58.1-3907 · Willful failure to collect and account for tax; penalty
- 58.1-3910 · Treasurer to collect and pay over taxes
- 58.1-3910.1 · Collection of town taxes by county
- 58.1-3911 · Notice of taxes due
- 58.1-3912 · Local tax officials to mail certain tax documents to…
- 58.1-3913 · When treasurer to receive taxes and levies without penalty;…
- 58.1-3914 · Delivery of receipts to taxpayers when taxes collected
- 58.1-3915 · Penalty for failure to pay taxes by December 5
- 58.1-3916 · Counties, cities, and towns may provide dates for filing…
- 58.1-3916.01 · Repealed
- 58.1-3916.02 · Certain counties, cities and towns may provide billing…
- 58.1-3916.1 · Criminal penalties for failure to file returns; false…
- 58.1-3917 · Assessment of public service corporations in such cases
- 58.1-3918 · Interest on taxes not paid by following day
- 58.1-3919 · Collection of taxes or other charges not paid when due;…
- 58.1-3919.1 · Use of private collectors by treasurers for the…
- 58.1-3920 · Prepayment of taxes
- 58.1-3920.1 · Interest on funds received in prepayment of local taxes
- 58.1-3921 · Treasurer to make out lists of uncollectable taxes and…
- 58.1-3922 · Delinquent lists to speak as of June 30 of each year; when…