For the purpose of this article, the following
words shall have the meanings ascribed to them by this section:
BANK
As defined in § 58.1-1201 of the Code of Virginia.
NET CAPITAL
A bank's net capital computed pursuant to § 58.1-1205
of the Code of Virginia.
[Amended 8-13-1998]
Any bank which fails to file a return or pay
the tax required by this article or fails to comply with any other
provision of this article shall be subject to a penalty of 5% of the
tax due.