§ 34.090 PENALTY AND INTEREST FOR LATE PAYMENT.
   (A)   (1)   If any person fails to pay a license tax when the same is due and payable, he or she shall be subject to a penalty of 10% of the amount of the license tax which was due and payable at the beginning of the period when the tax should have been paid, in addition to the license tax imposed by this subchapter. The penalty shall be assessed with the license tax and shall become a part of the license tax, but the penalty shall in no case be less than $10.
      (2)    Interest at the rate of 10% per annum, from April 1 of the license year, upon the license tax, plus penalties, shall be collected and accounted for by the Clerk/Treasurer.
   (B)   The payment of any penalty or interest under this section shall not relieve any person from prosecution for engaging in any business, occupation, trade, profession or calling without a license, in violation of § 34.087.
(1997 Code, § 18-37) (Ord. passed 5-31-1983; Am. Ord. passed 3-10-2020)
Statutory reference:
   Penalties, interest, see VA Code, § 58.1-3916