§ 19.2-245.2. Tax offenses; where prosecuted
If an offense involving tax, as defined in Title 58.1, is committed, that offense may be prosecuted in either any county or city where a false or fraudulent tax return, document, or statement was filed, or the county or city where the offender resides. However, venue shall not be in the City of Richmond solely because a false or fraudulent tax return, document or statement was filed directly with the Department of Taxation.
(1990, c. 631.)
Sections: Previous 19.2-240 19.2-241 19.2-242 19.2-243 19.2-244 19.2-245 19.2-245.1 19.2-245.2 19.2-246 19.2-247 19.2-248 19.2-249 19.2-249.1 19.2-249.2 19.2-250 NextLast modified: April 3, 2009