2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 39 Enforcement, Collection, Refunds, Remedies and Review of Local Taxes (58.1-3900 thru 58.1-3995)
58.1-3907 Willful failure to collect and account for tax; penalty
58.1-3907. Willful failure to collect and account for tax; penalty.
A. Any corporate or partnership officer as defined in 58.1-3906, or any other person required to collect, account for and pay over any local admission, transient occupancy, food and beverage, daily rental property or cigarette taxes administered by the commissioner of the revenue or other authorized officer, who willfully fails to collect or truthfully account for and pay over such tax, and any such officer or person who willfully evades or attempts to evade any such tax or the payment thereof, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.
B. Any criminal case brought pursuant to this section may be prosecuted by either the attorney for the Commonwealth or other attorney charged with the responsibility for prosecution of a violation of local ordinances.
(1995, c. 557; 1996, c. 528.)
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