Code of Virginia - Title 58.1 Taxation - Section 58.1-348 Criminal prosecution for failure or refusal to file return of income or for making false statement ...

§ 58.1-348. Criminal prosecution for failure or refusal to file return of income or for making false statement ...

Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, shall 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.

(Code 1950, § 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984, c. 675; 2003, c. 180.)

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Last modified: April 3, 2009