§ 58.1-3907. Willful failure to collect and account for tax; penalty
A. Any corporate or partnership officer as defined in § 58.1-3906, or any other person required to collect, account for and pay over any local admission, transient occupancy, food and beverage, daily rental property or cigarette taxes administered by the commissioner of the revenue or other authorized officer, who willfully fails to collect or truthfully account for and pay over such tax, and any such officer or person who willfully evades or attempts to evade any such tax or the payment thereof, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.
B. Any criminal case brought pursuant to this section may be prosecuted by either the attorney for the Commonwealth or other attorney charged with the responsibility for prosecution of a violation of local ordinances.
(1995, c. 557; 1996, c. 528.)
Sections: Previous 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 58.1-3915 NextLast modified: April 16, 2009