§ 58.1-3906. Liability of corporate officer or employee, or member or employee of partnership or limited liabili...
A. Any corporate, partnership or limited liability company officer who willfully fails to pay, collect, or truthfully account for and pay over any local admission, transient occupancy, food and beverage, or daily rental property tax administered by the commissioner of revenue or other authorized officer, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty of the amount of the tax evaded or not paid, collected, or accounted for and paid over, to be assessed and collected in the same manner as such taxes are assessed and collected.
B. The term "corporate, partnership or limited liability company officer" as used in this section means an officer or employee of a corporation, or a member, or employee of a partnership or member, manager or employee of a limited liability company who, as such officer, employee, member or manager, is under a duty to perform on behalf of the corporation, partnership or limited liability company the act in respect of which the violation occurs and who (i) had actual knowledge of the failure or attempt as set forth herein and (ii) had authority to prevent such failure or attempt.
(1991, c. 481; 1999, c. 541.)
Sections: Previous 58.1-3900 58.1-3901 58.1-3902 58.1-3903 58.1-3903.1 58.1-3904 58.1-3905 58.1-3906 58.1-3907 58.1-3908 58.1-3910 58.1-3911 58.1-3912 58.1-3913 58.1-3914 NextLast modified: April 3, 2009