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2004 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 60.2-513 of the Code of Virginia is amended and reenacted as follows:
§ 60.2-513. Failure of employing unit to file reports; assessment and amount of penalty.
A. If any employing unit fails to file with the Commission any report which the
Commission deems necessary for the effective administration of this title
within thirty 30 days after the Commission requires the same by written notice
mailed to the last known address of such employing unit, the Commission may
determine on the basis of such information as it may have whether such
employing unit is an employer, unless such determination has already been made.
Also, on the basis of such information, the Commission may assess the amount of
tax due from such employer and shall give written notice of such determination
and assessment to such employer. Such determination and assessment shall be
final (i) unless such employer, within thirty 30 days after the mailing to the
employer at his last known address or other service of the notice of such determination or
assessment, applies to the Commission for a review of such determination and assessment or (ii)
unless the Commission, on its own motion, sets aside, reduces or increases the
same.
B. If any employer had wages payable for a calendar quarter and fails, without
good cause shown, to file any report as required of him under this title with
respect to wages or taxes, the Commission shall assess upon the employer a
penalty of thirty dollars $75, which shall be in addition to the taxes due and
payable with respect to such report. A newly covered employer may file by the due date of the quarter
in which his account number is assigned by the Commission, without penalty. If
such employer's report is not filed by that date, and in the absence of good
cause shown for the failure to so file, a thirty dollar $75 penalty shall be
assessed for each report. Penalties collected pursuant to this section shall be paid into the Special
Unemployment Compensation Administration Fund.