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2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-451. Fraudulent returns, etc., of corporations; penalty


VA Code § 58.1-451 (2014) What's This?

Any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter shall be liable to a penalty of not more than $1,000, to be assessed and collected in the manner prescribed in § 58.1-450.

Code 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.

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