§ 58.1-1813. Liability of corporate officer or employee, or member, manager or employee of partnership or limite...
A. Any corporate, partnership or limited liability officer who willfully fails to pay, collect or truthfully account for and pay over any tax administered by the Department of Taxation, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as such taxes are assessed and collected.
B. The term "corporate, partnership or limited liability officer" as used in this section means an officer or employee of a corporation, or a member, manager or employee of a partnership or limited liability company, who as such officer, employee, member or manager is under a duty to perform on behalf of the corporation, partnership or limited liability company the act in respect of which the violation occurs and who (1) had knowledge of the failure or attempt as set forth herein and (2) had authority to prevent such failure or attempt.
(Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675; 1994, c. 800; 1998, c. 432.)
Sections: Previous 58.1-1805 58.1-1806 58.1-1807 58.1-1808 58.1-1809 58.1-1810 58.1-1812 58.1-1813 58.1-1814 58.1-1815 58.1-1816 58.1-1817 58.1-1818 58.1-1819 58.1-1820 NextLast modified: April 3, 2009