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.