{"data":{"id":"us-va/va.-code-58.1-2610","jurisdiction":"us-va","citation":"Va. Code § 58.1-2610","heading":"Penalty for failure to file timely report","body":"Any person failing to make a report required under the provisions of this chapter within the time prescribed shall be liable to a penalty of $100 for each day such taxpayer is late in making such report. The State Corporation Commission or Tax Commissioner, as the case may be, may waive all or a part of such penalty for good cause.Code 1950, §§ 58-514, 58-539, 58-625; 1978, c. 784; 1983, c. 570; 1984, c. 675; 1999, c. 971.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 26. TAXATION OF PUBLIC SERVICE CORPORATIONS","Article 1. General Provisions"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2610/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"f3a244973648935f27f43148a7f60833996ae5b288d6e3e21bb7314abe95c54d","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2609","next":"us-va/va.-code-58.1-2611"},"notice":"GroundRules: Original legal text. Not legal advice."}