79392158.1-3111Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesLocal OfficersCommissioners Of The RevenuePenaltiesCode 1950, § 58-875; 1980, c. 317; 1984, c. 675; 1990, c. 162; 2002, c. 363.http://law.lis.virginia.gov/vacode/58.1-3111/58.1-3110Power to summon taxpayers and other persons/58.1-3110//58.1-3111/58.1/III/31/1/58.1-3111