§ 4.1-331 Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty
No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with § 4.1-204. Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.
History
The record of this law’s original creation isn’t available online. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1988, chapter 261; in 1993, chapter 866.
Code 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.