{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2611.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2611.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2611.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2611.html"}],"law_id":371357,"edition_id":2,"section_id":371357,"structure_id":52876,"section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","history":"Code 1950, \u00a7\u00a7 58-514.1, 58-537, 58-561, 58-587, 58-601, 58-614, 58-626; 1956, c. 495; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1999, c. 971.","full_text":"A\n\nAny person failing to pay the tax levied pursuant to this chapter into the state treasury within the time prescribed by law shall incur a penalty thereon of ten percent, which shall be added to the amount of the tax due.\n\nB\n\nNotwithstanding the provisions of subsection A, such penalty shall not accrue in any case unless the State Corporation Commission or the Department, as the case may be, mails the person a certified copy of the assessment on or before May 15 preceding. In the event such copy is not mailed on or before May 15 preceding, the penalty for nonpayment in time shall not accrue until the close of the fifteenth day next following the mailing of such certified copy of the assessment.\n\n","order_by":null,"text":{"0":{"id":1385081,"text":"Any person failing to pay the tax levied pursuant to this chapter into the state treasury within the time prescribed by law shall incur a penalty thereon of ten percent, which shall be added to the amount of the tax due.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1385082,"text":"Notwithstanding the provisions of subsection A, such penalty shall not accrue in any case unless the State Corporation Commission or the Department, as the case may be, mails the person a certified copy of the assessment on or before May 15 preceding. In the event such copy is not mailed on or before May 15 preceding, the penalty for nonpayment in time shall not accrue until the close of the fifteenth day next following the mailing of such certified copy of the assessment.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":52876,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52875,"metadata":{"child_laws":14,"child_structures":0},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483061,"object_type":"structure","relational_id":52876,"identifier":"1","token":"58.1\/II\/26\/1","url":"\/58.1\/II\/26\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52875,"edition_id":2,"name":"Taxation of Public Service Corporations","identifier":"26","label":"chapter","depth":3,"order_by":5,"parent_id":52853,"metadata":{"child_laws":62,"child_structures":8},"date_created":"2026-08-02 03:07:12","date_modified":"2026-08-02 12:36:05","permalink":{"id":1483059,"object_type":"structure","relational_id":52875,"identifier":"26","token":"58.1\/II\/26","url":"\/58.1\/II\/26\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371345,"structure_id":52876,"section_number":"58.1-2600","catch_line":"Definitions","url":"\/58.1-2600\/","token":"58.1\/II\/26\/1\/58.1-2600","metadata":false},{"id":371346,"structure_id":52876,"section_number":"58.1-2601","catch_line":"Boundaries of certain political units to be furnished company, Commission and Department","url":"\/58.1-2601\/","token":"58.1\/II\/26\/1\/58.1-2601","metadata":false},{"id":371347,"structure_id":52876,"section_number":"58.1-2602","catch_line":"Local authorities to examine assessments and inform Department or Commission whether correct","url":"\/58.1-2602\/","token":"58.1\/II\/26\/1\/58.1-2602","metadata":false},{"id":371348,"structure_id":52876,"section_number":"58.1-2603","catch_line":"Local levies to be extended by commissioners of the revenue; copies; forms","url":"\/58.1-2603\/","token":"58.1\/II\/26\/1\/58.1-2603","metadata":false},{"id":371349,"structure_id":52876,"section_number":"58.1-2604","catch_line":"Assessed valuation","url":"\/58.1-2604\/","token":"58.1\/II\/26\/1\/58.1-2604","metadata":false},{"id":371350,"structure_id":52876,"section_number":"58.1-2605","catch_line":"Repealed","url":"\/58.1-2605\/","token":"58.1\/II\/26\/1\/58.1-2605","metadata":false},{"id":371352,"structure_id":52876,"section_number":"58.1-2606","catch_line":"Local taxation of real and tangible personal property of public service corporations; other persons","url":"\/58.1-2606\/","token":"58.1\/II\/26\/1\/58.1-2606","metadata":false},{"id":371351,"structure_id":52876,"section_number":"58.1-2606.1","catch_line":"Local taxation for solar photovoltaic projects five megawatts or less","url":"\/58.1-2606.1\/","token":"58.1\/II\/26\/1\/58.1-2606.1","metadata":false},{"id":371353,"structure_id":52876,"section_number":"58.1-2607","catch_line":"Local taxation of real and tangible personal property of railroads","url":"\/58.1-2607\/","token":"58.1\/II\/26\/1\/58.1-2607","metadata":false},{"id":371354,"structure_id":52876,"section_number":"58.1-2608","catch_line":"State taxation of railroads, telecommunications companies","url":"\/58.1-2608\/","token":"58.1\/II\/26\/1\/58.1-2608","metadata":false},{"id":371355,"structure_id":52876,"section_number":"58.1-2609","catch_line":"Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons","url":"\/58.1-2609\/","token":"58.1\/II\/26\/1\/58.1-2609","metadata":false},{"id":371356,"structure_id":52876,"section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610","metadata":false},{"id":371357,"structure_id":52876,"section_number":"58.1-2611","catch_line":"Penalty for failure to pay tax","url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611","metadata":false},{"id":371358,"structure_id":52876,"section_number":"58.1-2612","catch_line":"Lien of taxes","url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","metadata":false}],"previous_section":{"id":371356,"structure_id":52876,"section_number":"58.1-2610","catch_line":"Penalty for failure to file timely report","url":"\/58.1-2610\/","token":"58.1\/II\/26\/1\/58.1-2610","metadata":false},"next_section":{"id":371358,"structure_id":52876,"section_number":"58.1-2612","catch_line":"Lien of taxes","url":"\/58.1-2612\/","token":"58.1\/II\/26\/1\/58.1-2612","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2611\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1956, chapter 495; in 1972, chapter 813; in 1983, chapter 570; in 1984, chapter 675; in 1999, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?991+ful+CHAP0971\">971<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1483111,"object_type":"law","relational_id":371357,"identifier":"58.1-2611","token":"58.1\/II\/26\/1\/58.1-2611","url":"\/58.1-2611\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2611\/","token":"58.1\/II\/26\/1\/58.1-2611","dublin_core":{"Title":"Penalty for failure to pay tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2611","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Any person failing to pay the tax levied pursuant to this chapter into the state treasury within the time prescribed by <span class=\"dictionary\">law<\/span> shall incur a <span class=\"dictionary\">penalty<\/span> thereon of ten percent, which shall be added to the amount of the tax due. <a id=\"paragraph-1385081\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2611\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Notwithstanding the provisions of subsection A, such <span class=\"dictionary\">penalty<\/span> shall not accrue in any case unless the State Corporation Commission or the <span class=\"dictionary\">Department<\/span>, as the case may be, mails the person a certified copy of the assessment on or before May 15 preceding. In the event such copy is not mailed on or before May 15 preceding, the <span class=\"dictionary\">penalty<\/span> for nonpayment in time shall not accrue until the close of the fifteenth day next following the mailing of such certified copy of the assessment. <a id=\"paragraph-1385082\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-2611\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPENALTY FOR FAILURE TO PAY TAX (\u00a7 58.1-2611)\n\nA. Any person failing to pay the tax levied pursuant to this chapter into the\nstate treasury within the time prescribed by law shall incur a penalty thereon\nof ten percent, which shall be added to the amount of the tax due.\n\nB. Notwithstanding the provisions of subsection A, such penalty shall not accrue\nin any case unless the State Corporation Commission or the Department, as the\ncase may be, mails the person a certified copy of the assessment on or before\nMay 15 preceding. In the event such copy is not mailed on or before May 15\npreceding, the penalty for nonpayment in time shall not accrue until the close\nof the fifteenth day next following the mailing of such certified copy of the\nassessment.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-514.1, 58-537, 58-561, 58-587, 58-601, 58-614,\n58-626; 1956, c. 495; 1972, c. 813; 1983, c. 570; 1984, c. 675; 1999, c. 971.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}