On any such motion, the judgment shall be for so much principal and interest as would be recoverable by action. It may be also for fifteen per centum damages in addition thereto when the proceeding is against a treasurer, sheriff, or other collector, or his sureties, or his or their personal representatives, for taxes or other public money which ought to have been paid into the state treasury. In such proceeding, the court, in pronouncing judgment, may consider all the circumstances, and give judgment for the damages or not, or for such part of the damages, as it may deem proper.
§ 8.01-199.Judgment, nature of.
Chapter 3. Actions · Article 19. Actions by the Commonwealth · Last amended 1977 · Last verified July 16, 2026
In one sentenceSection 8.01-199 allows a judgment against the Commonwealth’s debtor to include principal and interest, and, when the defendant is a treasurer, sheriff, or other collector who failed to pay public money into the treasury, an additional fifteen percent in damages that the court may award in whole, in part, or not at all.
Full Text of § 8.01-199
Plain-English Summary
Section 8.01-199 describes what a judgment on a Commonwealth collection motion can include. At its base, the judgment covers whatever principal and interest would be recoverable in an ordinary action. When the proceeding targets a treasurer, sheriff, or other collector — or that person’s sureties or personal representatives — for taxes or other public money that should have gone into the state treasury, the judgment may add fifteen percent in damages on top of the principal and interest.
That fifteen percent is not automatic. The section gives the court discretion to weigh all the circumstances of the case and decide whether to award the damages at all, award the full fifteen percent, or award some lesser portion of it — a flexibility that lets the penalty fit the seriousness of the collector’s failure rather than applying as a fixed, mechanical add-on.
Frequently Asked Questions
What can a judgment in a Commonwealth collection action include?
Principal and interest recoverable by action, and, in cases against a treasurer, sheriff, or other collector who failed to pay public money into the treasury, up to an additional fifteen percent in damages.
When can the court add fifteen percent in extra damages?
When the proceeding is against a treasurer, sheriff, or other collector, or that person’s sureties or personal representatives, for taxes or other public money that should have been paid into the state treasury.
Is the court required to award that fifteen percent penalty?
No. Section 8.01-199 gives the court discretion to consider the circumstances and award the damages in full, in part, or not at all.
Who can be hit with the fifteen percent damages — any debtor, or someone specific?
Only a treasurer, sheriff, or other collector responsible for public money, or that person’s sureties or personal representatives — not an ordinary debtor to the Commonwealth.
Does the court have discretion in how much of the damages to award?
Yes. The court may consider all the circumstances and give judgment for the full fifteen percent, a lesser part of it, or none at all.
Amendment History
Code 1950, § 8-762; 1977, c. 617.
Source & verification. Section text and amendment history are
reproduced verbatim from the Code of Virginia, published by the
Code of Virginia, Virginia Division of Legislative Automated Systems. Last verified July 16, 2026.
· Official source
Also known as: fifteen percent damages virginia collectorjudgment against sheriff treasurer unpaid taxes virginiacommonwealth collection judgment interest damages8.01-199 explainedpenalty for collector who withheld public money virginia