§ 58.1-2269. False or fraudulent return; civil penalty
Any person liable for a tax levied under this chapter who files a false or fraudulent return with the intent to evade the tax shall be subject to a civil penalty. The amount of the civil penalty shall be equal to fifty percent of the amount of the tax intended to be evaded by the filing of such return. The civil penalty shall be in addition to the amount of the tax intended to be evaded.
(2000, cc. 729, 758.)Sections: Previous 58.1-2263 58.1-2264 58.1-2265 58.1-2266 58.1-2267 58.1-2268 58.1-2268.1 58.1-2269 58.1-2270 58.1-2271 58.1-2272 58.1-2273 58.1-2274 58.1-2275 58.1-2276 Next
Last modified: April 3, 2009