The code of the city of Charlottesville, Virginia, 1965 : the charter and the general ordinances of the city |
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CHAPTER 2. The code of the city of Charlottesville, Virginia, 1965 : | ||
Sec. 2-150. Same—Penalty for failure to make return or
refusal to exhibit property.[76]
If any person shall fail within the time mentioned in this
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any person shall refuse to exhibit to the commissioner of revenue
any property listed or required by this chapter to be listed by him,
in order that a fair valuation thereof may be assessed, he shall be
fined not less than ten nor more than one hundred dollars.
In addition to the foregoing, for failure to file a return listing
personal property within the time or in the manner prescribed by
section 2-148 and applicable state law, there is hereby imposed a
penalty in the amount of ten percentum of the tax assessable or
due on such property, or two dollars, whichever is greater. (Code
1959, § 2-150; 10-1-73, § 1.)
CHAPTER 2. The code of the city of Charlottesville, Virginia, 1965 : | ||