§ 58.1-1816. Conversion of trust taxes; penalty; limitation of prosecutions
Any corporate or partnership officer as defined in § 58.1-1813, or any other person owning and operating a business, or a fiduciary operating or liquidating a business, who through two or more acts or omissions within a period of ninety days willfully fails to truthfully account for any state sales use or withholding tax totaling $1,000 or more collected from others with the intent not to pay over, shall, in addition to any other penalties provided by law, be guilty of a Class 6 felony. A prosecution under this section shall be commenced within five years next after the commission of the offense.
(1992, c. 763.)
Sections: Previous 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 58.1-1822 58.1-1823 NextLast modified: April 16, 2009