2006 Code of Virginia § 18.2-182.1 - Issuing bad checks in payment of taxes

18.2-182.1. Issuing bad checks in payment of taxes.

Any person who shall make, draw, utter, or deliver two or more checks,drafts, or orders within a period of ninety days which have an aggregaterepresented value of $1,000 or more, for the payment of money upon any bank,banking institution, trust company, or other depository on behalf of anytaxpayer for the payment of any state tax under 58.1-486 or 58.1-637,knowing, at the time of such making, drawing, uttering, or delivering, thatthe account upon which such check, draft, or order is drawn has notsufficient funds or credit with such bank, banking institution, trustcompany, or other depository for the payment of such check, draft, or order,although no express representation is made in reference thereto, shall beguilty of a Class 1 misdemeanor.

The word "credit," as used herein, means any arrangement or understandingwith the bank, banking institution, trust company, or other depository forthe payment of such check, draft, or order.

(1992, c. 763.)