Va. Code Ann. § 21-376

Interest from delinquency; penalty

Code 1919, § 1771; 1924, p. 712; 1926, p. 620; 1936, p. 1035.

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.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.