CODE OF VIRGINIA (REPEALED EFFECTIVE OCTOBER 1, 2016) PENALTY FOR FAILURE TO MAKE REPORT (§ 23-2) If the report required by § 23-1.01 is not made from any educational institution which receives any portion of the revenue of the Literary Fund, or to which any loan has been made out of the fund, the Comptroller shall withhold, until the report is made, the payment of such portion of the Literary Fund, or proceed to enforce payment of the loan. HISTORY: Code 1919, § 989.