There is a newer version
of
this Section
2018 Code of Virginia
Title 58.1 - Taxation
Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
§ 58.1-2299.19. Liability of corporate or partnership officer; penalty
Universal Citation: VA Code § 58.1-2299.19 (2018)
Any corporate or partnership officer who directs or causes the business of which he is a corporate or partnership officer to fail to pay, collect, or truthfully account for and pay over any fuels tax for which the business is liable to the Commonwealth or to a trustee shall, in addition to other penalties provided by law, be liable for a penalty in the amount of the tax evaded or not paid, collected, or accounted for and paid over. The penalty shall be assessed and collected in the same manner as such taxes are assessed and collected. However, this penalty shall be dischargeable in bankruptcy proceedings.
2012, cc. 217, 225.
Disclaimer: These codes may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
