58.1-1615 - When Department may make return for delinquent taxpayer; penalty.
§ 58.1-1615. When Department may make return for delinquent taxpayer; penalty.
If any person fails to make any return herein required, the Department mayissue written notice, by registered mail, to such person to make such returnforthwith. If such person fails or refuses to make such return, within thirtydays from the date of such notice, then the Department may make such returnupon such information as it may reasonably obtain, and shall assess the taxesdue thereon, and add a penalty equalling twenty-five percent of such tax dueand interest determined in accordance with § 58.1-15 from the date such taxeswere due.
(Code 1950, § 58-838.15; 1977, c. 396; 1984, c. 675.)