{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2272.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2272.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2272.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2272.html"}],"law_id":56450,"edition_id":1,"section_id":56450,"structure_id":14734,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","history":"2000, cc. 729, 758; 2006, c. 594.","full_text":"A\n\nAny person who commits any of the following acts shall be guilty of a Class 1 misdemeanor:1\n\nFailing to obtain a license required by this chapter;2\n\nFailing to file a return required by this chapter;3\n\nFailing to pay a tax when due under this chapter;4\n\nFailing to pay a tax collected on behalf of a destination state to that state when it is due;5\n\nMaking a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;6\n\nMaking a false statement in an application for a refund;7\n\nFailing to keep records as required under this chapter;8\n\nRefusing to allow the Commissioner or a representative of the Commissioner to examine the person’s books and records concerning fuel;9\n\nFailing to make a required disclosure of the correct amount of fuel sold or used in the Commonwealth;10\n\nFailing to file a replacement or additional bond or certificate of deposit as required under this chapter;11\n\nFailing to show or give a shipping document as required under this chapter;12\n\nRefusing to allow a licensed distributor, licensed exporter, or licensed importer to defer payment of tax to the supplier, as required by § 58.1-2231;13\n\nRefusing to allow a bulk user of alternative fuel or a retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 to defer payment of tax to the provider of alternative fuel, as required by § 58.1-2252;14\n\nRefusing to allow a licensed distributor or a licensed importer to take a deduction or discount allowed by § 58.1-2233 when remitting the tax to the supplier, or to allow a licensed retailer of alternative fuel to take a deduction or discount allowed by § 58.1-2254 when remitting the tax to the provider of alternative fuel;15\n\nUsing, delivering, or selling any aviation fuel for use or intended for use in highway vehicles or watercraft;16\n\nViolating the provisions of § 58.1-2278;17\n\nInterfering with or refusing to permit seizures authorized under § 58.1-2274; or18\n\nDelivering fuel from a transport truck or tank wagon to the fuel tank of a highway vehicle, except in an emergency.B\n\nA person who knowingly commits any of the following acts shall be guilty of a Class 1 misdemeanor:1\n\nDispenses any fuel on which tax levied pursuant to this chapter has not been paid into the supply tank of a highway vehicle, watercraft, or aircraft; or2\n\nAllows any fuel on which tax levied pursuant to this chapter has not been paid to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft.","order_by":null,"text":{"0":{"id":206669,"text":"Any person who commits any of the following acts shall be guilty of a Class 1 misdemeanor:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":206670,"text":"Failing to obtain a license required by this chapter;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":206671,"text":"Failing to file a return required by this chapter;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":206672,"text":"Failing to pay a tax when due under this chapter;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":206673,"text":"Failing to pay a tax collected on behalf of a destination state to that state when it is due;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":206674,"text":"Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":206675,"text":"Making a false statement in an application for a refund;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":206676,"text":"Failing to keep records as required under this chapter;","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":206677,"text":"Refusing to allow the Commissioner or a representative of the Commissioner to examine the person’s books and records concerning fuel;","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":206678,"text":"Failing to make a required disclosure of the correct amount of fuel sold or used in the Commonwealth;","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":206679,"text":"Failing to file a replacement or additional bond or certificate of deposit as required under this chapter;","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"A11"},"11":{"id":206680,"text":"Failing to show or give a shipping document as required under this chapter;","type":"section","prefixes":["A","11"],"prefix":"11","entire_prefix":"A11","prefix_anchor":"A11","level":2,"prior_prefix":"A10","next_prefix":"A12"},"12":{"id":206681,"text":"Refusing to allow a licensed distributor, licensed exporter, or licensed importer to defer payment of tax to the supplier, as required by § 58.1-2231;","type":"section","prefixes":["A","12"],"prefix":"12","entire_prefix":"A12","prefix_anchor":"A12","level":2,"prior_prefix":"A11","next_prefix":"A13"},"13":{"id":206682,"text":"Refusing to allow a bulk user of alternative fuel or a retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 to defer payment of tax to the provider of alternative fuel, as required by § 58.1-2252;","type":"section","prefixes":["A","13"],"prefix":"13","entire_prefix":"A13","prefix_anchor":"A13","level":2,"prior_prefix":"A12","next_prefix":"A14"},"14":{"id":206683,"text":"Refusing to allow a licensed distributor or a licensed importer to take a deduction or discount allowed by § 58.1-2233 when remitting the tax to the supplier, or to allow a licensed retailer of alternative fuel to take a deduction or discount allowed by § 58.1-2254 when remitting the tax to the provider of alternative fuel;","type":"section","prefixes":["A","14"],"prefix":"14","entire_prefix":"A14","prefix_anchor":"A14","level":2,"prior_prefix":"A13","next_prefix":"A15"},"15":{"id":206684,"text":"Using, delivering, or selling any aviation fuel for use or intended for use in highway vehicles or watercraft;","type":"section","prefixes":["A","15"],"prefix":"15","entire_prefix":"A15","prefix_anchor":"A15","level":2,"prior_prefix":"A14","next_prefix":"A16"},"16":{"id":206685,"text":"Violating the provisions of § 58.1-2278;","type":"section","prefixes":["A","16"],"prefix":"16","entire_prefix":"A16","prefix_anchor":"A16","level":2,"prior_prefix":"A15","next_prefix":"A17"},"17":{"id":206686,"text":"Interfering with or refusing to permit seizures authorized under § 58.1-2274; or","type":"section","prefixes":["A","17"],"prefix":"17","entire_prefix":"A17","prefix_anchor":"A17","level":2,"prior_prefix":"A16","next_prefix":"A18"},"18":{"id":206687,"text":"Delivering fuel from a transport truck or tank wagon to the fuel tank of a highway vehicle, except in an emergency.","type":"section","prefixes":["A","18"],"prefix":"18","entire_prefix":"A18","prefix_anchor":"A18","level":2,"prior_prefix":"A17","next_prefix":"B"},"19":{"id":206688,"text":"A person who knowingly commits any of the following acts shall be guilty of a Class 1 misdemeanor:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A18","next_prefix":"B1"},"20":{"id":206689,"text":"Dispenses any fuel on which tax levied pursuant to this chapter has not been paid into the supply tank of a highway vehicle, watercraft, or aircraft; or","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"21":{"id":206690,"text":"Allows any fuel on which tax levied pursuant to this chapter has not been paid to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1"}},"ancestry":[{"id":14734,"edition_id":1,"name":"Enforcement and Administration","identifier":"7","label":"article","depth":4,"order_by":1,"parent_id":13668,"metadata":{},"date_created":"2026-06-26 03:49:36","date_modified":"2026-06-26 03:49:36","permalink":{"id":255611,"object_type":"structure","relational_id":14734,"identifier":"7","token":"58.1\/II\/22\/7","url":"\/58.1\/II\/22\/7\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13668,"edition_id":1,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:31","date_modified":"2026-06-26 03:45:31","permalink":{"id":255331,"object_type":"structure","relational_id":13668,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12730,"edition_id":1,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:50","date_modified":"2026-06-26 03:43:50","permalink":{"id":255261,"object_type":"structure","relational_id":12730,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","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":68674,"structure_id":14734,"section_number":"58.1-2263","catch_line":"Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty","url":"\/58.1-2263\/","token":"58.1\/II\/22\/7\/58.1-2263","metadata":false},{"id":58308,"structure_id":14734,"section_number":"58.1-2264","catch_line":"Repealed","url":"\/58.1-2264\/","token":"58.1\/II\/22\/7\/58.1-2264","metadata":false},{"id":72954,"structure_id":14734,"section_number":"58.1-2265","catch_line":"Improper sale or use of untaxed fuel; civil penalty","url":"\/58.1-2265\/","token":"58.1\/II\/22\/7\/58.1-2265","metadata":false},{"id":57152,"structure_id":14734,"section_number":"58.1-2266","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2266\/","token":"58.1\/II\/22\/7\/58.1-2266","metadata":false},{"id":85780,"structure_id":14734,"section_number":"58.1-2267","catch_line":"Refusal to allow inspection or taking of fuel sample; civil penalty","url":"\/58.1-2267\/","token":"58.1\/II\/22\/7\/58.1-2267","metadata":false},{"id":62431,"structure_id":14734,"section_number":"58.1-2268","catch_line":"Engaging in business without a license; civil penalty","url":"\/58.1-2268\/","token":"58.1\/II\/22\/7\/58.1-2268","metadata":false},{"id":69076,"structure_id":14734,"section_number":"58.1-2268.1","catch_line":"Preventing a person from obtaining a license; civil penalty","url":"\/58.1-2268.1\/","token":"58.1\/II\/22\/7\/58.1-2268.1","metadata":false},{"id":79186,"structure_id":14734,"section_number":"58.1-2269","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2269\/","token":"58.1\/II\/22\/7\/58.1-2269","metadata":false},{"id":76838,"structure_id":14734,"section_number":"58.1-2270","catch_line":"Failure to keep or retain records; civil penalty","url":"\/58.1-2270\/","token":"58.1\/II\/22\/7\/58.1-2270","metadata":false},{"id":83989,"structure_id":14734,"section_number":"58.1-2271","catch_line":"Payment of civil penalties; disposition; waiver","url":"\/58.1-2271\/","token":"58.1\/II\/22\/7\/58.1-2271","metadata":false},{"id":56450,"structure_id":14734,"section_number":"58.1-2272","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2272\/","token":"58.1\/II\/22\/7\/58.1-2272","metadata":false},{"id":65151,"structure_id":14734,"section_number":"58.1-2273","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2273\/","token":"58.1\/II\/22\/7\/58.1-2273","metadata":false},{"id":56438,"structure_id":14734,"section_number":"58.1-2274","catch_line":"Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment","url":"\/58.1-2274\/","token":"58.1\/II\/22\/7\/58.1-2274","metadata":false},{"id":73812,"structure_id":14734,"section_number":"58.1-2275","catch_line":"Record-keeping requirements","url":"\/58.1-2275\/","token":"58.1\/II\/22\/7\/58.1-2275","metadata":false},{"id":77881,"structure_id":14734,"section_number":"58.1-2276","catch_line":"Inspection of records","url":"\/58.1-2276\/","token":"58.1\/II\/22\/7\/58.1-2276","metadata":false},{"id":59494,"structure_id":14734,"section_number":"58.1-2277","catch_line":"Administrative authority","url":"\/58.1-2277\/","token":"58.1\/II\/22\/7\/58.1-2277","metadata":false},{"id":72134,"structure_id":14734,"section_number":"58.1-2278","catch_line":"Equipment requirements","url":"\/58.1-2278\/","token":"58.1\/II\/22\/7\/58.1-2278","metadata":false},{"id":75120,"structure_id":14734,"section_number":"58.1-2279","catch_line":"Marking requirements for dyed diesel fuel storage facilities","url":"\/58.1-2279\/","token":"58.1\/II\/22\/7\/58.1-2279","metadata":false}],"previous_section":{"id":83989,"structure_id":14734,"section_number":"58.1-2271","catch_line":"Payment of civil penalties; disposition; waiver","url":"\/58.1-2271\/","token":"58.1\/II\/22\/7\/58.1-2271","metadata":false},"next_section":{"id":65151,"structure_id":14734,"section_number":"58.1-2273","catch_line":"Willful commission of prohibited acts; criminal penalties","url":"\/58.1-2273\/","token":"58.1\/II\/22\/7\/58.1-2273","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2272\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> 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. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2006, chapter 594<\/a>.<\/p>","references":false,"refers_to":[{"id":64544,"section_number":"58.1-2231","catch_line":"Remittance of tax to supplier","order_by":null,"url":"\/58.1-2231\/"},{"id":84671,"section_number":"58.1-2233","catch_line":"Deductions; percentage discount","order_by":null,"url":"\/58.1-2233\/"},{"id":70786,"section_number":"58.1-2246","catch_line":"Bond or certificate of deposit requirements","order_by":null,"url":"\/58.1-2246\/"},{"id":69152,"section_number":"58.1-2252","catch_line":"Remittance of tax to provider of alternative fuel","order_by":null,"url":"\/58.1-2252\/"},{"id":76033,"section_number":"58.1-2254","catch_line":"Exempt sale deduction","order_by":null,"url":"\/58.1-2254\/"},{"id":56438,"section_number":"58.1-2274","catch_line":"Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment","order_by":null,"url":"\/58.1-2274\/"},{"id":72134,"section_number":"58.1-2278","catch_line":"Equipment requirements","order_by":null,"url":"\/58.1-2278\/"}],"permalink":{"id":255653,"object_type":"law","relational_id":56450,"identifier":"58.1-2272","token":"58.1\/II\/22\/7\/58.1-2272","url":"\/58.1-2272\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2272\/","token":"58.1\/II\/22\/7\/58.1-2272","dublin_core":{"Title":"Prohibited acts; criminal penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2272","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person<\/span> who commits any of the following acts shall be guilty of a Class 1 misdemeanor<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Failing to obtain a license required by this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Failing to file a return required by this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Failing to pay a tax when due under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Failing to pay a tax collected on behalf of a destination state<\/span> to that state when it is due; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Making a false statement in an application for a refund; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Failing to keep records as required under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Refusing to allow the Commissioner<\/span> or a representative of the Commissioner<\/span> to examine the person<\/span>’s books and records concerning fuel<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Failing to make a required disclosure of the correct amount of fuel<\/span> sold or used in the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Failing to file a replacement or additional bond<\/span> or certificate of deposit as required under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Failing to show or give a shipping document as required under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Refusing to allow a licensed distributor<\/span>, licensed exporter<\/span>, or licensed importer<\/span> to defer payment of tax to the supplier<\/span>, as required by § 58.1-2231<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Refusing to allow a bulk user of alternative fuel<\/span> or a retailer of alternative fuel<\/span> who has posted a bond<\/span> in accordance with § 58.1-2246<\/a> to defer payment of tax to the provider of alternative fuel<\/span>, as required by § 58.1-2252<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Refusing to allow a licensed distributor<\/span> or a licensed importer<\/span> to take a deduction or discount allowed by § 58.1-2233<\/a> when remitting the tax to the supplier<\/span>, or to allow a licensed retailer of alternative fuel<\/span> to take a deduction or discount allowed by § 58.1-2254<\/a> when remitting the tax to the provider of alternative fuel<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Using, delivering, or selling any aviation fuel<\/span> for use<\/span> or intended for use<\/span> in highway vehicles<\/span> or watercraft<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

16.<\/span> Violating the provisions of § 58.1-2278<\/a>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

17.<\/span> Interfering with or refusing to permit seizures authorized under § 58.1-2274<\/a>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

18.<\/span> Delivering fuel from a transport truck<\/span> or tank wagon<\/span> to the fuel tank of a highway vehicle<\/span>, except in an emergency. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A person<\/span> who knowingly commits any of the following acts shall be guilty of a Class 1 misdemeanor<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Dispenses any fuel on which tax levied pursuant to this chapter has not been paid into the supply tank of a highway vehicle<\/span>, watercraft<\/span>, or aircraft; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Allows any fuel on which tax levied pursuant to this chapter has not been paid to be dispensed into the supply tank of a highway vehicle<\/span>, watercraft<\/span>, or aircraft. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROHIBITED ACTS; CRIMINAL PENALTIES (\u00a7 58.1-2272)\n\nA. Any person who commits any of the following acts shall be guilty of a Class 1\nmisdemeanor:\n\n 1. Failing to obtain a license required by this chapter;\n\n 2. Failing to file a return required by this chapter;\n\n 3. Failing to pay a tax when due under this chapter;\n\n 4. Failing to pay a tax collected on behalf of a destination state to that\n state when it is due;\n\n 5. Making a false statement in an application, return, ticket, invoice,\n statement, or any other document required under this chapter;\n\n 6. Making a false statement in an application for a refund;\n\n 7. Failing to keep records as required under this chapter;\n\n 8. Refusing to allow the Commissioner or a representative of the Commissioner\n to examine the person’s books and records concerning fuel;\n\n 9. Failing to make a required disclosure of the correct amount of fuel sold or\n used in the Commonwealth;\n\n 10. Failing to file a replacement or additional bond or certificate of deposit\n as required under this chapter;\n\n 11. Failing to show or give a shipping document as required under this\n chapter;\n\n 12. Refusing to allow a licensed distributor, licensed exporter, or licensed\n importer to defer payment of tax to the supplier, as required by §\n 58.1-2231;\n\n 13. Refusing to allow a bulk user of alternative fuel or a retailer of\n alternative fuel who has posted a bond in accordance with § 58.1-2246 to\n defer payment of tax to the provider of alternative fuel, as required by\n § 58.1-2252;\n\n 14. Refusing to allow a licensed distributor or a licensed importer to take a\n deduction or discount allowed by § 58.1-2233 when remitting the tax to\n the supplier, or to allow a licensed retailer of alternative fuel to take a\n deduction or discount allowed by § 58.1-2254 when remitting the tax to\n the provider of alternative fuel;\n\n 15. Using, delivering, or selling any aviation fuel for use or intended for\n use in highway vehicles or watercraft;\n\n 16. Violating the provisions of § 58.1-2278;\n\n 17. Interfering with or refusing to permit seizures authorized under §\n 58.1-2274; or\n\n 18. Delivering fuel from a transport truck or tank wagon to the fuel tank of a\n highway vehicle, except in an emergency.\n\nB. A person who knowingly commits any of the following acts shall be guilty of a\nClass 1 misdemeanor:\n\n 1. Dispenses any fuel on which tax levied pursuant to this chapter has not\n been paid into the supply tank of a highway vehicle, watercraft, or aircraft;\n or\n\n 2. Allows any fuel on which tax levied pursuant to this chapter has not been\n paid to be dispensed into the supply tank of a highway vehicle, watercraft, or\n aircraft.\n\nHISTORY: 2000, cc. 729, 758; 2006, c. 594.","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}}