Determination of fault for failure to file return or pay tax.
Richmond, Va., City Code § 26-331
in effectSec. 26-331. - Determination of fault for failure to file return or pay tax.
Penalty and interest for failure to file a return or to pay a tax levied under this article shall not be imposed if such failure was not the fault of the taxpayer. Pursuant to Code of Virginia, § 58.1-3916, the determination of such fault shall be made by the Director of Finance.
(Code 1993, § 27-62; Code 2004, § 98-97; Code 2015, § 26-331; Code 2020, § 26-331)
Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTVLECOPRTA_DIV1GE_S26-331DEFAFAFIREPATAFetched: 11/8/2026
