On the vpopmail FAQ (http://www.inter7.com/vpopmail/FAQ), it mentioned:6.
6. How do hard quota's for users work?
When mail is delivered to a virtual domain, vdelivermail
will deliver it to the pop users directory. vdelivermail
will enter the users Maildir and add up the sizes of all
the files in these directories. If the size is greater
than the HARD_QUOTA limit. The email is bounced back to
the sender.
However, attachments are not added up and thus do not calculate towards the
total Hard Quota.
I have tested this on several vpopmail installation up to version 4.9.6-1
most with a default quota of 5 megs and I was able to send the test user
emails with more than 10 megs of attachments. (sqwebmail 1.0 through 1.2.0
were used on the vpopmail installations I tested).
Best Regards,
Tamer Hassan