§ 21-376 Interest from delinquency; penalty
From the date of delinquency of any assessment it shall bear interest at the legal rate, and a penalty of five per centum of the assessment shall be added thereto.
History
The record of this law’s original creation isn’t available online. The oldest record of it is its appearance in the Code of Virginia of 1919, as § 1771. It has been modified 3 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1924, at page 712; in 1926, at page 620; in 1936, at page 1035.
Code 1919, § 1771; 1924, p. 712; 1926, p. 620; 1936, p. 1035.