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(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) Any consumer failing, refusing, or neglecting to pay the tax imposed and levied by § 32.016 and any provider violating the provisions of § 32.016, and any officer, agent, or employee of any provider violating the provisions hereof, shall be guilty of a Class 4 misdemeanor. Each failure, refusal, neglect, or violation and each day’s continuance shall constitute a separate offense.
(C) Any bank which shall fail or neglect to comply with any provision of § 32.018 shall be subject to a penalty of 5% of the tax due. If the Commissioner is satisfied that such failure is due to providential or other good cause, such return and payment of tax shall be accepted exclusion of such penalty, but with interest determined in accordance with VA Code § 58.1-15.
(D) (1) As provided in VA Code § 58.1-3916, a penalty shall be assessed, pursuant to § 32.030, for any tangible personal property, machinery and tools, merchant’s capital, or mobile home reporting return filed after the deadline of May 1 of any year. The penalty shall total 10% of the tax assessed or $10, whichever is greater. Any such penalty when so assessed shall become part of the tax.
(2) Penalty for failure to file a return, pursuant to § 32.030, shall not be imposed if such failure was not the fault of the taxpayer. The responsibility to make the determination of fault shall be delegated by the Commissioner of the Revenue.
(E) Every person who violated any provision of § 32.031 shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished as provided by the VA Code.
(Ord. passed - -; Ord. passed 6-13-1985; Ord. passed 5-9-2002; Ord. passed 12-11-2008; Ord. passed 9-14-2009)