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The code of the city of Charlottesville, Virginia

containing the Charter as amended and re-enacted as a whole (approved March 14, 1908), the constitutional and legislative provisions of the state relating to cities, and the general ordinances of the city enacted as a whole August 6th, 1909, in effect September 1st, 1909
  
  
  

  
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Sec. 1041. Penalty for non-payment of levies.

It shall not be lawful for the authorities of any city or town
to impose or receive, in any case, a higher rate of penalty for
the non-payment of levies than is prescribed in the cases of
persons delinquent in payment of State taxes.