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1998 SESSION
980875726Be it enacted by the General Assembly of Virginia:
1. That § 15.2-105 of the Code of Virginia is amended and reenacted as follows:
§ 15.2-105. Penalty and interest for failure to pay accounts when due.
Any person failing to pay, pursuant to an ordinance, any account due a locality
on or before its due date, other than taxes which are provided for in Title
58.1, may, at the option of the locality, incur a penalty thereon of ten
twenty-five dollars or an amount not exceeding ten percent.
The penalty shall be added to the amount of the account due from such person.
No penalty shall be imposed for failure to pay any account if such failure was
not in any way the fault of the debtor.
Interest at the rate of ten percent annually from the first day following the day such account is due may be collected upon the principal and penalty of all such accounts.
2. That § 6.1-118.1 of the Code of Virginia is repealed.