From the date of delinquency of any assessment it shall bear interest at the legal rate, and a penalty of five per centum of the assessment shall be added thereto.\nCode 1919, § 1771; 1924, p. 712; 1926, p. 620; 1936, p. 1035.
Virginia Legal Code
§ 21.376
Source: https://law.lis.virginia.gov/vacode/21-376/· Version 2026