If any person fails to pay the tax or any civil penalty levied under this chapter, including accrued penalties and interest, when due, the Attorney General or the Commissioner may bring an appropriate action for the recovery of such tax, penalty, and interest, provided that if it is found that such failure to pay was willful, judgment shall be rendered for double the amount of the tax or civil penalty found to be due, with costs.
Va. Code Ann. § 58.1-2299.18
Suits to recover taxes
Known as the Motor Vehicle Fuels Sales Tax Act
The act spans §§ 58.1-2291 to 58.1-2299.9 (30 sections).
2012, cc. 217, 225.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.