§ 58.1-2288. Liability of corporate or partnership officer; penalty
Any corporate or partnership officer who directs or causes the business of which he is a corporate or partnership officer to fail to pay, collect, or truthfully account for and pay over any fuels tax for which the business is liable to the Commonwealth or to a trustee, shall, in addition to other penalties provided by law, be liable for a penalty in the amount of the tax evaded, or not paid, collected, or accounted for and paid over. The penalty shall be assessed and collected in the same manner as such taxes are assessed and collected. However, this penalty shall be dischargeable in bankruptcy proceedings.
(2000, cc. 729, 758.)Sections: Previous 58.1-2276 58.1-2277 58.1-2278 58.1-2279 58.1-2280 58.1-2281 58.1-2282 58.1-2283 58.1-2284 58.1-2285 58.1-2286 58.1-2287 58.1-2288 58.1-2289 58.1-2290 Next
Last modified: April 3, 2009