Virginia § 58.1-2266 Late filing or payment; civil penalty

Virginia Statutes

§ 58.1-2266 — Late filing or payment; civil penalty

Virginia § 58.1-2266

JurisdictionVirginia

Title 58.1TAXATION

Subtitle IITAXES ADMINISTERED BY OTHER AGENCIES

Ch. 22VIRGINIA FUELS TAX ACT

Art. 7ENFORCEMENT AND ADMINISTRATION

This text of Virginia § 58.1-2266 (Late filing or payment; civil penalty) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-2266 (2026).

Text

A.Any person committing any of the following acts shall be subject to the civil penalty specified in subsections B and C:

1.Failure to submit a report required by this chapter on a timely basis;

2.Failure to submit the data required by this chapter; or

3.Failure to pay to the Commissioner or to a trustee on a timely basis the amount of taxes due under this chapter.

B.The amount of the civil penalty for any act described in subdivision A 1 or 2 shall be as follows:

1.$50 for the first violation;

2.$200 for the second violation;

3.$500 for the third violation; and

4.$1,000 for the fourth and subsequent violations. After imposition of the penalty under this subsection, the amount of the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear inte

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A. Any person committing any of the following acts shall be subject to the civil penalty specified in subsections B and C:

1. Failure to submit a report required by this chapter on a timely basis;

2. Failure to submit the data required by this chapter; or

3. Failure to pay to the Commissioner or to a trustee on a timely basis the amount of taxes due under this chapter.

B. The amount of the civil penalty for any act described in subdivision A 1 or 2 shall be as follows:

1. $50 for the first violation;

2. $200 for the second violation;

3. $500 for the third violation; and

4. $1,000 for the fourth and subsequent violations.

After imposition of the penalty under this subsection, the amount of the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear interest at the rate of one percent per month until the penalty is paid.

C. The amount of the civil penalty for any act described in subdivision A 3 shall be equal to 10 percent of the tax due or $50, whichever is greater; however, penalties resulting from an audit shall be equal to 10 percent of the tax due. After imposition of the penalty under this subsection, the amount of the tax and the penalty, if not paid within 30 days of receipt of notice of such penalty, shall bear interest at the rate of one percent per month until the tax and penalty are paid.

D. The Commissioner is authorized to reduce or waive any penalties under this section if the violation is due to a reasonable or good cause shown to the satisfaction of the Commissioner.