Code of Virginia - Title 4.1 Alcoholic Beverage Control Act - Section 4.1-331 Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination a...

§ 4.1-331. Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination a...

No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with § 4.1-204.

Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.

(Code 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.)

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Last modified: April 16, 2009