The tag is present in Lintian version 2.104.234. That is the most recent version we know about.
/etc/init.d script indicates in its LSB headers that
it provides a virtual facility, denoted by the dollar sign in front of
This is not the correct way to provide a virtual facility. Instead, the
package should include a file in
named after the package, containing:
to declare that the named init script provides the named virtual facility.
Refer to https://wiki.debian.org/LSBInitScripts/DebianVirtualFacilities for details.