CHAPTER 711

An Act to amend and reenact § 58-888 of the Code of Virginia, relating
to failure to file certain tax returns, and to prescribe a penadty- We soa)
Approved April 8, 1952

Be it enacted by the General Assembly of Virginia:

1. That § 58-838 of the Code of Virginia be amended and reenacted as
follows:

§ 58-838. * All returns of any of the subjects of taxation mentioned
in this chapter * required by law to be filed with the commissioner of the
revenue shall * be filed by the taxpayer with the commissioner of the
revenue within the time required by this chapter, unless the time for
filing such returns be extended by the Department of Taxation. And
upon all returns filed with or assessed by the commissioner of the revenue
after the time herein prescribed for the filing of returns, the commissioner
of the revenue shall assess a penalty equal to ten per centum of the amount
of taxes assessable therein, but in no case shall such penalty be less than
two dollars, and such penalty when so assessed shall become a part of the
tax and shall be collected in the same manner as is provided by law for
the collection of taxes.

At any time after the time required by law for filing such returns
the commissioner of the revenue shall secure a return from every delin-
quent taxpayer within his jurisdiction or, if any such taxpayer refuses
to make such a return or fails to make such a return within fifteen days
after the commissioner of the revenue calls upon him to do so, the com-
missioner of the revenue shall from the best information available make
an estimate of the tangible personal property of such taxpayer.

The commissioner of the revenue shall have authority to assess taxes,
penalties and interest upon such estimate and such tazes, penalties and
interest shall be collected in like manner as is provided by law for the
collection of State taxes.