The penalty set forth in subsection C of § 2.2-614.1, or ten percent of the amount of the check or electronic payment, whichever is greater, shall be in addition to any other penalties imposed by the Motor Vehicle Laws of Virginia, except in a case where there is a specific penalty set forth by statute for the nonpayment or late payment of fees or taxes, in which case subsection C of § 2.2-614.1 shall apply only in the amount it exceeds the specific penalty. All moneys collected by the Commissioner from the penalties imposed under this section and § 2.2-614.1 shall be paid into the state treasury and set aside as a special fund to be used to meet the expenses of the Department of Motor Vehicles.
Va. Code § 46.2-207