2006 Code of Virginia § 58.1-2272 - Prohibited acts; criminal penalties

58.1-2272. Prohibited acts; criminal penalties.

A. Any person who commits any of the following acts shall be guilty of aClass 1 misdemeanor:

1. Failing to obtain a license required by this chapter;

2. Failing to file a return required by this chapter;

3. Failing to pay a tax when due under this chapter;

4. Failing to pay a tax collected on behalf of a destination state to thatstate when it is due;

5. Making a false statement in an application, return, ticket, invoice,statement, or any other document required under this chapter;

6. Making a false statement in an application for a refund;

7. Failing to keep records as required under this chapter;

8. Refusing to allow the Commissioner or a representative of the Commissionerto examine the person's books and records concerning fuel;

9. Failing to make a required disclosure of the correct amount of fuel soldor used in the Commonwealth;

10. Failing to file a replacement or additional bond or certificate ofdeposit as required under this chapter;

11. Failing to show or give a shipping document as required under thischapter;

12. Refusing to allow a licensed distributor, licensed exporter, or licensedimporter to defer payment of tax to the supplier, as required by 58.1-2231;

13. Refusing to allow a bulk user of alternative fuel or a retailer ofalternative fuel who has posted a bond in accordance with 58.1-2246 todefer payment of tax to the provider of alternative fuel, as required by 58.1-2252;

14. Refusing to allow a licensed distributor or a licensed importer to take adeduction or discount allowed by 58.1-2233 when remitting the tax to thesupplier, or to allow a licensed retailer of alternative fuel to take adeduction or discount allowed by 58.1-2254 when remitting the tax to theprovider of alternative fuel;

15. Using, delivering, or selling any aviation fuel for use or intended foruse in highway vehicles or watercraft;

16. Violating the provisions of 58.1-2278;

17. Interfering with or refusing to permit seizures authorized under 58.1-2274; or

18. Delivering fuel from a transport truck or tank wagon to the fuel tank ofa highway vehicle, except in an emergency.

B. A person who knowingly commits any of the following acts shall be guiltyof a Class 1 misdemeanor:

1. Dispenses any fuel on which tax levied pursuant to this chapter has notbeen paid into the supply tank of a highway vehicle, watercraft, or aircraft;or

2. Allows any fuel on which tax levied pursuant to this chapter has not beenpaid to be dispensed into the supply tank of a highway vehicle, watercraft,or aircraft.

(2000, cc. 729, 758; 2006, c. 594.)