Any person failing to pay an account owed the county, on or before its due date, other
than taxes which are provided for in Code of Virginia, tit. 58.1, shall incur a penalty
of ten percent of the account balance or $10.00, whichever is greater. The penalty
shall be applied to each account owed the county unless prohibited by law or inconsistent
with a contract to which the county is a party. No penalty shall be imposed for failing
to pay any account if such failure was not in any way the debtor's fault. Interest
at the rate of ten percent annually from the first day of the month following the
day the account is referred to the county debt collection division may be collected
upon the principal and penalty of all such accounts.
(Code 1978, § 8-12.8)
