2006 Code of Virginia § 58.1-3387 - Penalty for failure to obey summons

58.1-3387. Penalty for failure to obey summons.

Any person refusing to answer the summons of the board of equalization, tofurnish information or to produce his books of account, papers and otherrecords, as required by this chapter, shall be deemed guilty of a Class 4misdemeanor, and each day's failure to answer such summons, to furnish suchinformation or to produce such books of account, papers and other recordsshall constitute a separate offense.

(Code 1950, 58-912; 1984, c. 675.)