For the purposes of this article, the following words shall
have the meanings ascribed to them by this section:
BANK
As defined in § 58.1-1201, Code of Virginia.
NET CAPITAL
A bank's net capital computed pursuant to § 58.1-1205,
Code of Virginia.
Any bank which shall fail or neglect to comply with any provision
of this article shall be subject to a penalty of 5% of the tax due,
which fine shall be recovered upon motion, after five days' notice
in the Circuit Court of this County. The motion shall be in the name
of the commonwealth and shall be presented by the attorney for the
commonwealth of this locality.