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2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-2270. Failure to keep or retain records; civil penalty


VA Code § 58.1-2270 (2014) What's This?

Any person who fails to keep or retain records as required by this chapter shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation.

2000, cc. 729, 758.

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