{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-2299.10.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-2299.10.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-2299.10.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-2299.10.html"}],"law_id":82690,"edition_id":1,"section_id":82690,"structure_id":13590,"section_number":"58.1-2299.10","catch_line":"Willful commission of prohibited acts; criminal penalties","history":"2012, cc. 217, 225; 2018, cc. 797, 798.","full_text":"Any person who willfully commits any of the following acts with the intent to (i) evade or circumvent the taxes imposed under this chapter or (ii) assist any other person in efforts to evade or circumvent such taxes is guilty of a Class 6 felony, if he:\n\n1\n\nDoes not pay the taxes imposed under this chapter and diverts the proceeds from such taxes for other purposes;2\n\nIs a distributor required to be registered under the provisions of this chapter, or the agent or representative of such a distributor, and converts or attempts to convert proceeds from taxes imposed under this chapter for the use of the distributor or the distributor’s agent or representative, with the intent to defraud the Commonwealth;3\n\nIllegally collects taxes imposed under this chapter when not authorized or licensed by the Commissioner to do so;4\n\nConspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of proceeds from taxes levied under this chapter;5\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 price for the fuel and (ii) has collected the amount of the tax; or6\n\nApplies for or collects from the Department a tax credit when the person knows or has reason to know that fuel for which the credit 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 is guilty of a Class 1 misdemeanor.","order_by":null,"text":{"0":{"id":296212,"text":"Any person who willfully commits any of the following acts with the intent to (i) evade or circumvent the taxes imposed under this chapter or (ii) assist any other person in efforts to evade or circumvent such taxes is guilty of a Class 6 felony, if he:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":296213,"text":"Does not pay the taxes imposed under this chapter and diverts the proceeds from such taxes for other purposes;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":296214,"text":"Is a distributor required to be registered under the provisions of this chapter, or the agent or representative of such a distributor, and converts or attempts to convert proceeds from taxes imposed under this chapter for the use of the distributor or the distributor’s agent or representative, with the intent to defraud the Commonwealth;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":296215,"text":"Illegally collects taxes imposed under this chapter when not authorized or licensed by the Commissioner to do so;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":296216,"text":"Conspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of proceeds from taxes levied under this chapter;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":296217,"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 price for the fuel and (ii) has collected the amount of the tax; or","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":296218,"text":"Applies for or collects from the Department a tax credit when the person knows or has reason to know that fuel for which the credit 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 is guilty of a Class 1 misdemeanor.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5"}},"ancestry":[{"id":13590,"edition_id":1,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":1,"parent_id":12730,"metadata":{},"date_created":"2026-06-26 03:45:20","date_modified":"2026-06-26 03:45:20","permalink":{"id":255729,"object_type":"structure","relational_id":13590,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","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":64772,"structure_id":13590,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":84453,"structure_id":13590,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":73431,"structure_id":13590,"section_number":"58.1-2293","catch_line":"Regulation; 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appeal","url":"\/58.1-2299.15\/","token":"58.1\/II\/22.1\/58.1-2299.15","metadata":false},{"id":58582,"structure_id":13590,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},{"id":70401,"structure_id":13590,"section_number":"58.1-2299.17","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2299.17\/","token":"58.1\/II\/22.1\/58.1-2299.17","metadata":false},{"id":55676,"structure_id":13590,"section_number":"58.1-2299.18","catch_line":"Suits to recover taxes","url":"\/58.1-2299.18\/","token":"58.1\/II\/22.1\/58.1-2299.18","metadata":false},{"id":65813,"structure_id":13590,"section_number":"58.1-2299.19","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2299.19\/","token":"58.1\/II\/22.1\/58.1-2299.19","metadata":false},{"id":57267,"structure_id":13590,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; civil penalty","url":"\/58.1-2299.2\/","token":"58.1\/II\/22.1\/58.1-2299.2","metadata":false},{"id":56491,"structure_id":13590,"section_number":"58.1-2299.20","catch_line":"Disposition of tax revenues","url":"\/58.1-2299.20\/","token":"58.1\/II\/22.1\/58.1-2299.20","metadata":false},{"id":79836,"structure_id":13590,"section_number":"58.1-2299.3","catch_line":"Collection of tax","url":"\/58.1-2299.3\/","token":"58.1\/II\/22.1\/58.1-2299.3","metadata":false},{"id":56544,"structure_id":13590,"section_number":"58.1-2299.4","catch_line":"Absorption of tax prohibited","url":"\/58.1-2299.4\/","token":"58.1\/II\/22.1\/58.1-2299.4","metadata":false},{"id":80259,"structure_id":13590,"section_number":"58.1-2299.5","catch_line":"Sale of business","url":"\/58.1-2299.5\/","token":"58.1\/II\/22.1\/58.1-2299.5","metadata":false},{"id":65221,"structure_id":13590,"section_number":"58.1-2299.6","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2299.6\/","token":"58.1\/II\/22.1\/58.1-2299.6","metadata":false},{"id":58774,"structure_id":13590,"section_number":"58.1-2299.7","catch_line":"False or fraudulent return; civil penalty","url":"\/58.1-2299.7\/","token":"58.1\/II\/22.1\/58.1-2299.7","metadata":false},{"id":76960,"structure_id":13590,"section_number":"58.1-2299.8","catch_line":"Payment of civil penalty; disposition; waiver","url":"\/58.1-2299.8\/","token":"58.1\/II\/22.1\/58.1-2299.8","metadata":false},{"id":72202,"structure_id":13590,"section_number":"58.1-2299.9","catch_line":"Prohibited acts; criminal penalties","url":"\/58.1-2299.9\/","token":"58.1\/II\/22.1\/58.1-2299.9","metadata":false}],"previous_section":{"id":70550,"structure_id":13590,"section_number":"58.1-2299.1","catch_line":"Exclusion from professional license tax","url":"\/58.1-2299.1\/","token":"58.1\/II\/22.1\/58.1-2299.1","metadata":false},"next_section":{"id":68744,"structure_id":13590,"section_number":"58.1-2299.11","catch_line":"Bond","url":"\/58.1-2299.11\/","token":"58.1\/II\/22.1\/58.1-2299.11","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2299.10\/","history_text":"

This law was first created in 2012. The record of its establishment is cataloged in chapters 217<\/a> and 225<\/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 2018, chapters 797<\/a> and 798<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":255775,"object_type":"law","relational_id":82690,"identifier":"58.1-2299.10","token":"58.1\/II\/22.1\/58.1-2299.10","url":"\/58.1-2299.10\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-2299.10\/","token":"58.1\/II\/22.1\/58.1-2299.10","dublin_core":{"Title":"Willful commission of prohibited acts; criminal penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299.10","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any person who willfully commits any of the following acts with the intent<\/span> to (i) evade or circumvent the taxes imposed under this chapter or (ii) assist any other person in efforts to evade or circumvent such taxes is guilty of a Class 6 felony<\/span>, if he:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Does not pay the taxes imposed under this chapter and diverts the proceeds from such taxes for other purposes; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Is a distributor<\/span> required to be registered under the provisions of this chapter, or the agent or representative of such a distributor<\/span>, and converts or attempts to convert proceeds from taxes imposed under this chapter for the use of the distributor<\/span> or the distributor<\/span>’s agent or representative, with the intent<\/span> to defraud the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Illegally collects taxes imposed under this chapter when not authorized or licensed by the Commissioner<\/span> to do so; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Conspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of proceeds from taxes levied under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/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 price for the fuel<\/span> and (ii) has collected the amount of the tax; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Applies for or collects from the Department<\/span> a tax credit when the person knows or has reason to know that fuel<\/span> for which the credit is claimed has been or will be used for a taxable purpose; however, if the amount of fuel<\/span> involved is not more than 20 gallons, such person is 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 58.1-2299.10)\n\nAny person who willfully commits any of the following acts with the intent to\n(i) evade or circumvent the taxes imposed under this chapter or (ii) assist any\nother person in efforts to evade or circumvent such taxes is guilty of a Class 6\nfelony, if he:\n\n1. Does not pay the taxes imposed under this chapter and diverts the proceeds\nfrom such taxes for other purposes;\n\n2. Is a distributor required to be registered under the provisions of this\nchapter, or the agent or representative of such a distributor, and converts or\nattempts to convert proceeds from taxes imposed under this chapter for the use\nof the distributor or the distributor’s agent or representative, with the\nintent to defraud the Commonwealth;\n\n3. Illegally collects taxes imposed under this chapter when not authorized or\nlicensed by the Commissioner to do so;\n\n4. Conspires with any other person or persons to engage in an act, plan, or\nscheme to defraud the Commonwealth of proceeds from taxes levied under this\nchapter;\n\n5. 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 price for\nthe fuel and (ii) has collected the amount of the tax; or\n\n6. Applies for or collects from the Department a tax credit when the person\nknows or has reason to know that fuel for which the credit is claimed has been\nor will be used for a taxable purpose; however, if the amount of fuel involved\nis not more than 20 gallons, such person is guilty of a Class 1 misdemeanor.\n\nHISTORY: 2012, cc. 217, 225; 2018, cc. 797, 798.","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}}