(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
(B) Pursuant to § 35.001, to all real estate taxes that may be delinquent, there shall be added a penalty of 8% after December 15. To all real estate taxes that may be delinquent after January 15, interest of 10% per annum shall be added to the unpaid balance, including the penalty.
(1998 Code, § 58-1)
(C) Any purchaser failing, refusing, or neglecting to pay the tax imposed or levied in §§ 35.020 through 35.025 and any seller violating the provisions of §§ 35.020 through 35.025, and any officer, agent, or employee of any seller violating the provisions of §§ 35.020 through 35.025 shall, upon conviction, be subject to a fine of not more than $100.
(1998 Code, § 58-37)
(D) If any person whose duty it is to do so shall fail or refuse to make the report or remit the tax required by §§ 35.040 through 35.051 within the time and in the amount required, there shall be added to the tax by the Treasurer a penalty in the amount of 10% of the tax, or a minimum of $10, whichever is greater; provided, however, that the penalty shall in no case exceed the amount of the tax due. The Treasurer shall also assess interest on the tax and penalty at the rate of 10% per annum from the day after the tax is due until paid.
(1998 Code, § 58-43)
(E) (1) Any person willfully failing or refusing to file a return as required under §§ 35.040 through 35.051 shall, upon conviction thereof, be guilty of a class one misdemeanor except that any person failing to file such a return shall be guilty of a class three misdemeanor if the amount of tax lawfully assessed in connection with the return is $1,000 or less. Any person violating or failing to comply with any other provision of §§ 35.040 through 35.051 shall be guilty of a class one misdemeanor.
(2) Except as provided in division (E)(1) above, any corporate or partnership officer, as defined in VA Code § 58.1-3906, or any other person required to collect, account for, or pay over the meals tax imposed under §§ 35.040 through 35.051, who willfully fails to collect or truthfully account for or pay over such tax, or who willfully evades or attempts to evade such tax or payment thereof, shall, in addition to any other penalties imposed by law, be guilty of a class one misdemeanor.
(1998 Code, § 58-51)
(F) Any consumer of electricity or natural gas failing, refusing, or neglecting to pay the tax imposed and levied under §§ 35.065 through 35.068, and any officer, agent, or employee of any electric supplier, gas distribution company, or gas utility violating the provisions of §§ 35.065 through 35.068 shall, upon conviction thereof, be punished by a fine of not less than $10 nor more than $300 or by imprisonment in jail for not more than 90 days, or by both such fine and imprisonment. Such failure, refusal, neglect, or violation shall constitute a separate offense. Such conviction shall not relieve any person from the payment, collection, and remittance of the tax as provided in §§ 35.065 through 35.068.
(1998 Code, § 58-55)
(G) (1) If any person whose duty is to do so shall fail or refuse to report and remit to the Treasurer the tax required to be collected and paid under §§ 35.080 through 35.089, within the time and in the amount as provided for in §§ 35.080 through 35.089, there shall be added to such tax by the Treasurer a penalty in the amount of 10% of the tax due or the sum of $10, whichever is greater, provided, however, that the penalty shall in no case exceed the amount of the tax due. The Treasurer shall also assess interest on the tax and penalty at the rate of 10% per year from the day after the tax is due until paid.
(1998 Code, § 58-65)
(2) Any person violating or failing to comply with any of the provisions of §§ 35.080 through 35.089 shall, upon conviction thereof, be guilty of a class three misdemeanor if the amount of the tax lawfully assessed is $1,000 or less, or a class one misdemeanor if the amount of the tax lawfully assessed is more than $1,000 and punishable as provided in § 10.99 of this code. Conviction shall not relieve any person from the payment, collection, or remittance of the tax as provided in §§ 35.080 through 35.089. Each violation or failure shall be a separate offense.
(1998 Code, § 58-71)
(Ord. passed 5-13-1975; Ord. O-1999-02, passed 6-8-1999; Ord. O-1999-03, passed 6-8-1999; Ord. O-2000-02, passed 6-13-2000; Ord. O-2001-01, passed 10-25-2000; Ord. O-2001-05, passed 2-13-2001; Ord. O-2023-15, passed 9-19-2023)