§ 58.1-1814. Criminal liability for failure to file returns or keep records
Any corporate or partnership officer, as defined in § 58.1-1813, and any other person required by law or regulations made under authority thereof to make a return, keep any records or supply any information, for the purpose of the computation, assessment or collection of any state tax administered by the Department of Taxation, who willfully fails to make such returns, keep such records or supply such information, at the time or times required by law or regulations, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.
(Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675.)
Sections: Previous 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 58.1-1821 NextLast modified: April 16, 2009