{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2273.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2273.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2273.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2273.html"}],"law_id":65151,"edition_id":1,"section_id":65151,"structure_id":14734,"section_number":"58.1-2273","catch_line":"Willful commission of prohibited acts; criminal penalties","history":"2000, cc. 729, 758; 2006, c. 594.","full_text":"Any person who willfully commits any of the following acts, with the intent to (i) evade or circumvent the Commonwealth’s fuels tax laws or (ii) assist any other person in efforts to evade or circumvent such laws, shall be guilty of a Class 6 felony, if he:\n\n1\n\nAlters, manipulates, replaces, or in any other manner tampers or interferes with, or causes to be altered, manipulated, replaced, tampered or interfered with, a totalizer attached to fuel pumps to measure the dispensing of fuel;2\n\nDoes not pay fuels taxes and diverts such tax proceeds for other purposes;3\n\nIs a licensee or the agent or representative of a licensee, converts or attempts to convert fuel tax proceeds for the use of the licensee or the licensee’s agent or representative, with the intent to defraud the Commonwealth;4\n\nIllegally collects fuel taxes when not authorized or licensed by the Commissioner to do so;5\n\nIllegally imports fuel into the Commonwealth;6\n\nConspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of fuels tax proceeds;7\n\nUses any dyed diesel fuel for a use that the user knows or has reason to know is a taxable use of the fuel, or sells any dyed diesel fuel to a person who the seller knows or has reason to know will use the fuel for a taxable purpose; however, if the amount of fuel involved is not more than twenty gallons, such person shall be guilty of a Class 1 misdemeanor;8\n\nAlters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel intended to be used for a taxable purpose;9\n\nFails to remit to the Commissioner any tax levied pursuant to this chapter, if he (i) has added, or represented that he has added, the tax to the sales price for the fuel and (ii) has collected the amount of the tax;10\n\nApplies for or collects from the Department a refund for fuels tax when the person knows or has reason to know that fuel for which the refund is claimed has been or will be used for a taxable purpose; however, if the amount of fuel involved is not more than 20 gallons, such person shall be guilty of a Class 1 misdemeanor; or11\n\nUses any fuel for a taxable purpose for which the person knows or has reason to know that a refund of fuels tax has been issued; however, if the amount of fuel involved is not more than 20 gallons, such person shall be guilty of a Class 1 misdemeanor.","order_by":null,"text":{"0":{"id":237006,"text":"Any person who willfully commits any of the following acts, with the intent to (i) evade or circumvent the Commonwealth’s fuels tax laws or (ii) assist any other person in efforts to evade or circumvent such laws, shall be guilty of a Class 6 felony, if he:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":237007,"text":"Alters, manipulates, replaces, or in any other manner tampers or interferes with, or causes to be altered, manipulated, replaced, tampered or interfered with, a totalizer attached to fuel pumps to measure the dispensing of fuel;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":237008,"text":"Does not pay fuels taxes and diverts such tax proceeds for other purposes;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":237009,"text":"Is a licensee or the agent or representative of a licensee, converts or attempts to convert fuel tax proceeds for the use of the licensee or the licensee’s agent or representative, with the intent to defraud the Commonwealth;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":237010,"text":"Illegally collects fuel taxes when not authorized or licensed by the Commissioner to do so;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":237011,"text":"Illegally imports fuel into the Commonwealth;","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":237012,"text":"Conspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of fuels tax proceeds;","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":237013,"text":"Uses any dyed diesel fuel for a use that the user knows or has reason to know is a taxable use of the fuel, or sells any dyed diesel fuel to a person who the seller knows or has reason to know will use the fuel for a taxable purpose; however, if the amount of fuel involved is not more than twenty gallons, such person shall be guilty of a Class 1 misdemeanor;","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":237014,"text":"Alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel intended to be used for a taxable purpose;","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":237015,"text":"Fails to remit to the Commissioner any tax levied pursuant to this chapter, if he (i) has added, or represented that he has added, the tax to the sales price for the fuel and (ii) has collected the amount of the tax;","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":237016,"text":"Applies for or collects from the Department a refund for fuels tax when the person knows or has reason to know that fuel for which the refund is claimed has been or will be used for a taxable purpose; however, if the amount of fuel involved is not more than 20 gallons, such person shall be guilty of a Class 1 misdemeanor; or","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":237017,"text":"Uses any fuel for a taxable purpose for which the person knows or has reason to know that a refund of fuels tax has been issued; however, if the amount of fuel involved is not more than 20 gallons, such person shall be guilty of a Class 1 misdemeanor.","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2273\/","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":false,"permalink":{"id":255657,"object_type":"law","relational_id":65151,"identifier":"58.1-2273","token":"58.1\/II\/22\/7\/58.1-2273","url":"\/58.1-2273\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2273\/","token":"58.1\/II\/22\/7\/58.1-2273","dublin_core":{"Title":"Willful commission of prohibited acts; criminal penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2273","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person<\/span> who willfully commits any of the following acts, with the intent<\/span> to (i) evade or circumvent the Commonwealth’s fuels<\/span> tax laws<\/span> or (ii) assist any other person<\/span> in efforts to evade or circumvent such laws<\/span>, shall be guilty of a Class 6 felony<\/span>, if he:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Alters, manipulates, replaces, or in any other manner tampers or interferes with, or causes to be altered, manipulated, replaced, tampered or interfered with, a totalizer attached to fuel<\/span> pumps to measure the dispensing of fuel<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Does not pay fuels<\/span> taxes and diverts such tax proceeds for other purposes; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Is a licensee<\/span> or the agent or representative of a licensee<\/span>, converts or attempts to convert fuel<\/span> tax proceeds for the use<\/span> of the licensee<\/span> or the licensee<\/span>’s agent or representative, with the intent<\/span> to defraud the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Illegally collects fuel<\/span> taxes when not authorized or licensed by the Commissioner<\/span> to do so; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Illegally imports<\/span> fuel<\/span> into the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Conspires with any other person<\/span> or persons<\/span> to engage in an act, plan, or scheme to defraud the Commonwealth of fuels<\/span> tax proceeds; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Uses<\/span> any dyed diesel fuel<\/span> for a use<\/span> that the user knows or has reason to know is a taxable use<\/span> of the fuel, or sells any dyed diesel fuel<\/span> to a person<\/span> who the seller knows or has reason to know will use<\/span> the fuel for a taxable purpose; however, if the amount of fuel involved is not more than twenty gallons, such person<\/span> shall be guilty of a Class 1 misdemeanor<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel<\/span> intended to be used for a taxable purpose; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Fails to remit to the Commissioner<\/span> any tax levied pursuant to this chapter, if he (i) has added, or represented that he has added, the tax to the sales price for the fuel and (ii) has collected the amount of the tax; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Applies for or collects from the Department<\/span> a refund for fuels<\/span> tax when the person<\/span> knows or has reason to know that fuel for which the refund is claimed has been or will be used for a taxable purpose; however, if the amount of fuel involved is not more than 20 gallons, such person<\/span> shall be guilty of a Class 1 misdemeanor<\/span>; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Uses<\/span> any fuel for a taxable purpose for which the person<\/span> knows or has reason to know that a refund of fuels<\/span> tax has been issued; however, if the amount of fuel involved is not more than 20 gallons, such person<\/span> shall be guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWILLFUL COMMISSION OF PROHIBITED ACTS; CRIMINAL PENALTIES (\u00a7 58.1-2273)\n\nAny person who willfully commits any of the following acts, with the intent to\n(i) evade or circumvent the Commonwealth’s fuels tax laws or (ii) assist\nany other person in efforts to evade or circumvent such laws, shall be guilty of\na Class 6 felony, if he:\n\n1. Alters, manipulates, replaces, or in any other manner tampers or interferes\nwith, or causes to be altered, manipulated, replaced, tampered or interfered\nwith, a totalizer attached to fuel pumps to measure the dispensing of fuel;\n\n2. Does not pay fuels taxes and diverts such tax proceeds for other purposes;\n\n3. Is a licensee or the agent or representative of a licensee, converts or\nattempts to convert fuel tax proceeds for the use of the licensee or the\nlicensee’s agent or representative, with the intent to defraud the\nCommonwealth;\n\n4. Illegally collects fuel taxes when not authorized or licensed by the\nCommissioner to do so;\n\n5. Illegally imports fuel into the Commonwealth;\n\n6. Conspires with any other person or persons to engage in an act, plan, or\nscheme to defraud the Commonwealth of fuels tax proceeds;\n\n7. Uses any dyed diesel fuel for a use that the user knows or has reason to know\nis a taxable use of the fuel, or sells any dyed diesel fuel to a person who the\nseller knows or has reason to know will use the fuel for a taxable purpose;\nhowever, if the amount of fuel involved is not more than twenty gallons, such\nperson shall be guilty of a Class 1 misdemeanor;\n\n8. Alters or attempts to alter the strength or composition of any dye or marker\nin any dyed diesel fuel intended to be used for a taxable purpose;\n\n9. Fails to remit to the Commissioner any tax levied pursuant to this chapter,\nif he (i) has added, or represented that he has added, the tax to the sales\nprice for the fuel and (ii) has collected the amount of the tax;\n\n10. Applies for or collects from the Department a refund for fuels tax when the\nperson knows or has reason to know that fuel for which the refund is claimed has\nbeen or will be used for a taxable purpose; however, if the amount of fuel\ninvolved is not more than 20 gallons, such person shall be guilty of a Class 1\nmisdemeanor; or\n\n11. Uses any fuel for a taxable purpose for which the person knows or has reason\nto know that a refund of fuels tax has been issued; however, if the amount of\nfuel involved is not more than 20 gallons, such person shall be guilty of a\nClass 1 misdemeanor.\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}}