880.99   PENALTY.
   (a)   The provisions of Sections 58.1-635 and 58.1-636 of the Code of Virginia relating to penalties shall apply mutatis mutandis to this Chapter.
   (b)   Whoever violates or fails to comply with any of the provisions of this chapter shall be guilty of a Class 3 misdemeanor, except as provided below.
   (c)   If the amount of tax due and unpaid for any quarter exceeds one thousand dollars ($1,000), any person failing to file a return or remit payment when due and charged with such failure on a criminal warrant shall be guilty of a Class 1 misdemeanor.
(Ord. 89-14. Passed 9-19-89; Ord. 18-20. Passed 11-14-18.)