§ 20-64. Penalty on unpaid personal property taxes.

There is hereby imposed on all personal property taxes due and payable to Franklin County a penalty of ten dollars ($10.00) or ten (10) percent of the tax due on each item, whichever is greater, not to exceed the tax amount if not paid by the due date. The penalty shall be added to the amount of the tax assessed against the personal property and shall be collected by the treasurer with the past due tax, interest, and penalty.

(Res. No. 19-10-2014, 10-21-14; Res. No. 12-02-2017, 2-21-17)

State Law reference— Counties, cities and town may provide dates for filing returns, set penalties, interest, etc., Code of Virginia, § 58.1-3916.

(Res. No. 19-10-2014, 10-21-14; Res. No. 12-02-2017, 2-21-17)

State law reference

Counties, cities and town may provide dates for filing returns, set penalties, interest, etc., Code of Virginia, § 58.1-3916.