§ 58.1-496. Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent sta...
Any person required under this article to file a declaration of estimated tax who willfully fails or refuses to file such declaration, at the time or times required by this article, and any person who, with intent to defraud the Commonwealth, makes any false statement in any such declaration, shall be guilty of a Class 1 misdemeanor.
(Code 1950, § 58-151.27; 1962, c. 612; 1984, c. 675.)
Sections: Previous 58.1-490 58.1-491 58.1-491.1 58.1-492 58.1-493 58.1-494 58.1-495 58.1-496 58.1-497 58.1-498 58.1-499 58.1-500 58.1-501 58.1-502 58.1-503 NextLast modified: April 3, 2009