{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1816.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1816.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1816.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1816.html"}],"law_id":65579,"edition_id":1,"section_id":65579,"structure_id":15387,"section_number":"58.1-1816","catch_line":"Conversion of trust taxes; penalty; limitation of prosecutions","history":"1992, c. 763.","full_text":"Any corporate or partnership officer as defined in \u00a7 58.1-1813, or any other person owning and operating a business, or a fiduciary operating or liquidating a business, who through two or more acts or omissions within a period of ninety days willfully fails to truthfully account for any state sales use or withholding tax totaling $1,000 or more collected from others with the intent not to pay over, shall, in addition to any other penalties provided by law, be guilty of a Class 6 felony. A prosecution under this section shall be commenced within five years next after the commission of the offense.","order_by":null,"text":{"0":{"id":238395,"text":"Any corporate or partnership officer as defined in \u00a7 58.1-1813, or any other person owning and operating a business, or a fiduciary operating or liquidating a business, who through two or more acts or omissions within a period of ninety days willfully fails to truthfully account for any state sales use or withholding tax totaling $1,000 or more collected from others with the intent not to pay over, shall, in addition to any other penalties provided by law, be guilty of a Class 6 felony. A prosecution under this section shall be commenced within five years next after the commission of the offense.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15387,"edition_id":1,"name":"Collection of State Taxes","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14259,"metadata":{},"date_created":"2026-06-26 03:54:33","date_modified":"2026-06-26 03:54:33","permalink":{"id":252959,"object_type":"structure","relational_id":15387,"identifier":"1","token":"58.1\/I\/18\/1","url":"\/58.1\/I\/18\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14259,"edition_id":1,"name":"Enforcement, Collection, Refund, Remedies and Review of State Taxes","identifier":"18","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":252957,"object_type":"structure","relational_id":14259,"identifier":"18","token":"58.1\/I\/18","url":"\/58.1\/I\/18\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82892,"structure_id":15387,"section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","url":"\/58.1-1800\/","token":"58.1\/I\/18\/1\/58.1-1800","metadata":false},{"id":67158,"structure_id":15387,"section_number":"58.1-1801","catch_line":"Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections","url":"\/58.1-1801\/","token":"58.1\/I\/18\/1\/58.1-1801","metadata":false},{"id":67873,"structure_id":15387,"section_number":"58.1-1802","catch_line":"When delinquent state taxes charged off; notification and record of charge-off","url":"\/58.1-1802\/","token":"58.1\/I\/18\/1\/58.1-1802","metadata":false},{"id":62733,"structure_id":15387,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","url":"\/58.1-1802.1\/","token":"58.1\/I\/18\/1\/58.1-1802.1","metadata":false},{"id":70471,"structure_id":15387,"section_number":"58.1-1802.2","catch_line":"Delinquent returns; enforcement; when approval required","url":"\/58.1-1802.2\/","token":"58.1\/I\/18\/1\/58.1-1802.2","metadata":false},{"id":58612,"structure_id":15387,"section_number":"58.1-1803","catch_line":"Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established","url":"\/58.1-1803\/","token":"58.1\/I\/18\/1\/58.1-1803","metadata":false},{"id":59206,"structure_id":15387,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-1804\/","token":"58.1\/I\/18\/1\/58.1-1804","metadata":false},{"id":85092,"structure_id":15387,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","url":"\/58.1-1805\/","token":"58.1\/I\/18\/1\/58.1-1805","metadata":false},{"id":78311,"structure_id":15387,"section_number":"58.1-1806","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-1806\/","token":"58.1\/I\/18\/1\/58.1-1806","metadata":false},{"id":68161,"structure_id":15387,"section_number":"58.1-1807","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-1807\/","token":"58.1\/I\/18\/1\/58.1-1807","metadata":false},{"id":79321,"structure_id":15387,"section_number":"58.1-1808","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-1808\/","token":"58.1\/I\/18\/1\/58.1-1808","metadata":false},{"id":78554,"structure_id":15387,"section_number":"58.1-1809","catch_line":"Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien","url":"\/58.1-1809\/","token":"58.1\/I\/18\/1\/58.1-1809","metadata":false},{"id":80097,"structure_id":15387,"section_number":"58.1-1810","catch_line":"Reserved","url":"\/58.1-1810\/","token":"58.1\/I\/18\/1\/58.1-1810","metadata":false},{"id":72336,"structure_id":15387,"section_number":"58.1-1812","catch_line":"Assessment of omitted taxes by the Department of Taxation","url":"\/58.1-1812\/","token":"58.1\/I\/18\/1\/58.1-1812","metadata":false},{"id":75652,"structure_id":15387,"section_number":"58.1-1813","catch_line":"Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc","url":"\/58.1-1813\/","token":"58.1\/I\/18\/1\/58.1-1813","metadata":false},{"id":85619,"structure_id":15387,"section_number":"58.1-1814","catch_line":"Criminal liability for failure to file returns or keep records","url":"\/58.1-1814\/","token":"58.1\/I\/18\/1\/58.1-1814","metadata":false},{"id":76244,"structure_id":15387,"section_number":"58.1-1815","catch_line":"Willful failure to collect and account for tax","url":"\/58.1-1815\/","token":"58.1\/I\/18\/1\/58.1-1815","metadata":false},{"id":65579,"structure_id":15387,"section_number":"58.1-1816","catch_line":"Conversion of trust taxes; penalty; limitation of prosecutions","url":"\/58.1-1816\/","token":"58.1\/I\/18\/1\/58.1-1816","metadata":false},{"id":85900,"structure_id":15387,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","url":"\/58.1-1817\/","token":"58.1\/I\/18\/1\/58.1-1817","metadata":false},{"id":78127,"structure_id":15387,"section_number":"58.1-1817.1","catch_line":"Waiver of tax penalties for small businesses","url":"\/58.1-1817.1\/","token":"58.1\/I\/18\/1\/58.1-1817.1","metadata":false},{"id":80680,"structure_id":15387,"section_number":"58.1-1818","catch_line":"Taxpayer problem resolution program; taxpayer assistance orders","url":"\/58.1-1818\/","token":"58.1\/I\/18\/1\/58.1-1818","metadata":false},{"id":77149,"structure_id":15387,"section_number":"58.1-1819","catch_line":"Reserved","url":"\/58.1-1819\/","token":"58.1\/I\/18\/1\/58.1-1819","metadata":false}],"previous_section":{"id":76244,"structure_id":15387,"section_number":"58.1-1815","catch_line":"Willful failure to collect and account for tax","url":"\/58.1-1815\/","token":"58.1\/I\/18\/1\/58.1-1815","metadata":false},"next_section":{"id":85900,"structure_id":15387,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","url":"\/58.1-1817\/","token":"58.1\/I\/18\/1\/58.1-1817","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1816\/","history_text":"<p>This law was first created in 1992. The record of its establishment is cataloged in chapter 763 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1992 \u201cActs\u201d aren\u2019t available online.<\/p>","references":[{"id":78127,"section_number":"58.1-1817.1","catch_line":"Waiver of tax penalties for small businesses","order_by":null,"url":"\/58.1-1817.1\/"}],"refers_to":[{"id":75652,"section_number":"58.1-1813","catch_line":"Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc","order_by":null,"url":"\/58.1-1813\/"}],"permalink":{"id":253029,"object_type":"law","relational_id":65579,"identifier":"58.1-1816","token":"58.1\/I\/18\/1\/58.1-1816","url":"\/58.1-1816\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1816\/","token":"58.1\/I\/18\/1\/58.1-1816","dublin_core":{"Title":"Conversion of trust taxes; penalty; limitation of prosecutions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1816","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any corporate or partnership officer as defined in \u00a7&nbsp;<a class=\"law\" title=\"Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc\" href=\"\/58.1-1813\/\">58.1-1813<\/a>, or any other person owning and operating a business, or a fiduciary operating or liquidating a business, who through two or more acts or omissions within a period of ninety days willfully fails to truthfully account for any state sales use or withholding tax totaling $1,000 or more collected from others with the <span class=\"dictionary\">intent<\/span> not to pay over, shall, in addition to any other penalties provided by <span class=\"dictionary\">law<\/span>, be guilty of a Class 6 <span class=\"dictionary\">felony<\/span>. A <span class=\"dictionary\">prosecution<\/span> under this section shall be commenced within five years next after the commission of the <span class=\"dictionary\">offense<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCONVERSION OF TRUST TAXES; PENALTY; LIMITATION OF PROSECUTIONS (\u00a7 58.1-1816)\n\nAny corporate or partnership officer as defined in \u00a7 58.1-1813, or any other\nperson owning and operating a business, or a fiduciary operating or liquidating\na business, who through two or more acts or omissions within a period of ninety\ndays willfully fails to truthfully account for any state sales use or\nwithholding tax totaling $1,000 or more collected from others with the intent\nnot to pay over, shall, in addition to any other penalties provided by law, be\nguilty of a Class 6 felony. A prosecution under this section shall be commenced\nwithin five years next after the commission of the offense.\n\nHISTORY: 1992, c. 763.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}