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§ 60.2-521. Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment.
If, after notice, any employer defaults in any payment of taxes or payment in lieu of taxes or interest or any penalty assessed pursuant to subsection C of § 60.2-501 and § 60.2-513, the amount due shall be collected by civil action in the name of the Commission. The employer adjudged in default shall pay the fees and costs of such action. Civil actions brought under this article to collect taxes or interest or any penalty from an employer shall be heard by the court at the earliest possible date. Such civil actions may be brought against any officer, employee, or agent of a corporation or partnership in his individual, personal capacity when that person willfully fails to cause the employer to pay the appropriate taxes and he had the authority to do so. No person shall be subject to this section unless it is proved (i) that such person had knowledge of the failure or attempt to make such payment and (ii) that such person had authority to prevent such failure or attempt. In addition to the foregoing remedies the Commission shall have such other remedies as are available to the State Tax Commissioner and county and city treasurers for the collection of taxes generally. The Commission is authorized to compromise, settle and adjust any tax or taxes, including interest, or any penalty assessed against any employer where in the judgment of the Commission the best interests of the Commonwealth will be promoted or served. The Commission may in such cases accept in full settlement of the tax assessed an amount less than that assessed.
(Code 1950, § 60-78; 1968, c. 738, § 60.1-94; 1974, c. 466; 1977, c. 445; 1979, c. 634; 1986, c. 480; 1990, c. 687.)
The portion of the statute that applies to your situation is:
No person shall be subject to this section unless it is proved (i) that such person had knowledge of the failure or attempt to make such payment and (ii) that such person had authority to prevent such failure or attempt.
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Employers who fail to withhold, file withholding returns, or make withholding payments as required are subject to a penalty of 6% of the tax due for every month or part of a month that the return or payment is late. The maximum penalty is 30% of the tax due.
We impose a minimum penalty of $10.00 for either filing a return late or making a withholding payment late, and we apply the minimum penalty to the employer's account even when there is no tax due.
Note: Semiweekly filers are also subject to a penalty if 90% of the total liability has not been paid in timely installments, generally, within three banking days of each federal cut off date.
They charge interest on any unpaid withholding tax due from the payment due date until we receive the tax payment. We compute interest at the rate established by the current Internal Revenue Service underpayment rate plus 2%.
Here are some web links that give you a little bit more information (the best site is the last one!)
this is from 2004, but is great in how it covers the information you are looking for:
see page 16 ..
The site above is a PDF document written for young lawyers to train them on handling delinquency cases.
Please pay particular attention to page 16,
Let me know if this gives you the information you need.
I wish you the best!!
Sorry to be so long in getting back....You did give me some very good information and I was going to pay you the $60 but then I noticed that your Company had actually already charged my bank card that amount on 1/11/10....I never pressed any accept button and you yourself have subsequently wondered why I hadn't approved the charge and paid the $60.....I have never believed in getting something for nothing but what your Company has apparently done is not right....
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