2006 Code of Virginia § 58.1-2273 - Willful commission of prohibited acts; criminal penalties

58.1-2273. Willful commission of prohibited acts; criminal penalties.

Any person who willfully commits any of the following acts, with the intentto (i) evade or circumvent the Commonwealth's fuels tax laws or (ii) assistany other person in efforts to evade or circumvent such laws, shall be guiltyof a Class 6 felony, if he:

1. Alters, manipulates, replaces, or in any other manner tampers orinterferes with, or causes to be altered, manipulated, replaced, tampered orinterfered with, a totalizer attached to fuel pumps to measure the dispensingof fuel;

2. Does not pay fuels taxes and diverts such tax proceeds for other purposes;

3. Is a licensee or the agent or representative of a licensee, converts orattempts to convert fuel tax proceeds for the use of the licensee or thelicensee's agent or representative, with the intent to defraud theCommonwealth;

4. Illegally collects fuel taxes when not authorized or licensed by theCommissioner to do so;

5. Illegally imports fuel into the Commonwealth;

6. Conspires with any other person or persons to engage in an act, plan, orscheme to defraud the Commonwealth of fuels tax proceeds;

7. Uses any dyed diesel fuel for a use that the user knows or has reason toknow is a taxable use of the fuel, or sells any dyed diesel fuel to a personwho the seller knows or has reason to know will use the fuel for a taxablepurpose; however, if the amount of fuel involved is not more than twentygallons, such person shall be guilty of a Class 1 misdemeanor;

8. Alters or attempts to alter the strength or composition of any dye ormarker in any dyed diesel fuel intended to be used for a taxable purpose;

9. Fails to remit to the Commissioner any tax levied pursuant to thischapter, if he (i) has added, or represented that he has added, the tax tothe sales price for the fuel and (ii) has collected the amount of the tax;

10. Applies for or collects from the Department a refund for fuels tax whenthe person knows or has reason to know that fuel for which the refund isclaimed has been or will be used for a taxable purpose; however, if theamount of fuel involved is not more than 20 gallons, such person shall beguilty of a Class 1 misdemeanor; or

11. Uses any fuel for a taxable purpose for which the person knows or hasreason to know that a refund of fuels tax has been issued; however, if theamount of fuel involved is not more than 20 gallons, such person shall beguilty of a Class 1 misdemeanor.

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