2010 Code of Virginia
Title 58.1 - TAXATION.
Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes (58.1-1800 thru 58.1-1845)
58.1-1814 - Criminal liability for failure to file returns or keep records.
§ 58.1-1814. Criminal liability for failure to file returns or keep records.
Any corporate or partnership officer, as defined in § 58.1-1813, and any other person required by law or regulations made under authority thereof to make a return, keep any records or supply any information, for the purpose of the computation, assessment or collection of any state tax administered by the Department of Taxation, who willfully fails to make such returns, keep such records or supply such information, at the time or times required by law or regulations, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.
(Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675.)
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