{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-348.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-348.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-348.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-348.html"}],"law_id":56951,"edition_id":1,"section_id":56951,"structure_id":14178,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","history":"Code 1950, \u00a7 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984, c. 675; 2003, c. 180.","full_text":"Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, shall 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":208575,"text":"Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, shall 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":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; 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how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":83478,"structure_id":14178,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":false},"next_section":{"id":75466,"structure_id":14178,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-348\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. 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. Those modifications are as follows: in 1977, chapter 246; in 1984, chapter 675; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0180\">180<\/a>.<\/p>","references":[{"id":82423,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","order_by":null,"url":"\/58.1-349\/"}],"refers_to":false,"permalink":{"id":254345,"object_type":"law","relational_id":56951,"identifier":"58.1-348","token":"58.1\/I\/3\/4\/58.1-348","url":"\/58.1-348\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-348\/","token":"58.1\/I\/3\/4\/58.1-348","dublin_core":{"Title":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-348","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Notwithstanding any other provisions of this title and in addition to any other penalties provided by <span class=\"dictionary\">law<\/span>, any <span class=\"dictionary\">individual<\/span> or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by <span class=\"dictionary\">law<\/span>, shall be guilty of a Class 1 <span class=\"dictionary\">misdemeanor<\/span>, or who, with <span class=\"dictionary\">intent<\/span> to defraud the Commonwealth, makes any false statement in any such return, shall 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\nCRIMINAL PROSECUTION FOR FAILURE OR REFUSAL TO FILE RETURN OF INCOME OR FOR\nMAKING FALSE STATEMENT THEREIN; LIMITATION (\u00a7 58.1-348)\n\nNotwithstanding any other provisions of this title and in addition to any other\npenalties provided by law, any individual or fiduciary required under this\nchapter to make a return of income, who willfully fails or refuses to make such\nreturn, at the time or times required by law, shall be guilty of a Class 1\nmisdemeanor, or who, with intent to defraud the Commonwealth, makes any false\nstatement in any such return, shall be guilty of a Class 6 felony. A prosecution\nunder this section shall be commenced within five years next after the\ncommission of the offense.\n\nHISTORY: Code 1950, \u00a7 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984,\nc. 675; 2003, c. 180.","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}}