§ 58.1-451. Fraudulent returns, etc., of corporations; penalty
Any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter shall be liable to a penalty of not more than $1,000, to be assessed and collected in the manner prescribed in § 58.1-450.
(Code 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.)
Sections: Previous 58.1-445 58.1-445.1 58.1-446 58.1-447 58.1-448 58.1-449 58.1-450 58.1-451 58.1-452 58.1-453 58.1-454 58.1-455 58.1-460 58.1-461 58.1-462 NextLast modified: April 16, 2009