{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-475.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-475.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-475.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-475.html"}],"law_id":62082,"edition_id":1,"section_id":62082,"structure_id":14622,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","history":"Code 1950, \u00a7 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972, c. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c. 283; 1984, c. 675; 1991, cc. 316, 331.","full_text":"A\n\nAny employer required under the provisions of this article to deduct and withhold from wages and make returns and payments of amounts withheld to the Tax Commissioner, who fails to withhold such amounts or to make such returns, or who fails to remit amounts collected to the Tax Commissioner, or otherwise fails to remit to the Tax Commissioner as required by this article, shall be subject to a penalty equal to six percent of the amount that should have been properly withheld and paid over to the Tax Commissioner if the failure is for not more than one month, with an additional six percent for each additional month or fraction thereof during which such failure continues, not exceeding thirty percent in the aggregate. In no case however, shall the penalty be less than ten dollars and such minimum penalty shall apply whether or not any tax is due for the period for which the filing of such return was required.\n\t\t\tInterest at a rate determined in accordance with &#xA7; 58.1-15, shall accrue on the tax until paid, or until an assessment is made, after which interest shall accrue as provided in &#xA7; 58.1-15. Such penalty and interest shall be assessed by the Tax Commissioner and shall be collected by him in the same manner as the collection of taxes may be enforced under this title.B\n\nUpon failure of any employer to pay over any amounts withheld or required to be withheld by the employer under this article, the Tax Commissioner may make assessments and enforce the collection of such amounts, including penalties, by any legal process provided for the enforcement of the collection of taxes under this title.","order_by":null,"text":{"0":{"id":226552,"text":"Any employer required under the provisions of this article to deduct and withhold from wages and make returns and payments of amounts withheld to the Tax Commissioner, who fails to withhold such amounts or to make such returns, or who fails to remit amounts collected to the Tax Commissioner, or otherwise fails to remit to the Tax Commissioner as required by this article, shall be subject to a penalty equal to six percent of the amount that should have been properly withheld and paid over to the Tax Commissioner if the failure is for not more than one month, with an additional six percent for each additional month or fraction thereof during which such failure continues, not exceeding thirty percent in the aggregate. In no case however, shall the penalty be less than ten dollars and such minimum penalty shall apply whether or not any tax is due for the period for which the filing of such return was required.\n\t\t\tInterest at a rate determined in accordance with &#xA7; 58.1-15, shall accrue on the tax until paid, or until an assessment is made, after which interest shall accrue as provided in &#xA7; 58.1-15. Such penalty and interest shall be assessed by the Tax Commissioner and shall be collected by him in the same manner as the collection of taxes may be enforced under this title.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":226553,"text":"Upon failure of any employer to pay over any amounts withheld or required to be withheld by the employer under this article, the Tax Commissioner may make assessments and enforce the collection of such amounts, including penalties, by any legal process provided for the enforcement of the collection of taxes under this title.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"ancestry":[{"id":14622,"edition_id":1,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:48:57","date_modified":"2026-06-26 03:48:57","permalink":{"id":253793,"object_type":"structure","relational_id":14622,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","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":72120,"structure_id":14622,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":false},{"id":64617,"structure_id":14622,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":false},{"id":58393,"structure_id":14622,"section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462","metadata":false},{"id":63373,"structure_id":14622,"section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463","metadata":false},{"id":78023,"structure_id":14622,"section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464","metadata":false},{"id":56165,"structure_id":14622,"section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465","metadata":false},{"id":80935,"structure_id":14622,"section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466","metadata":false},{"id":78782,"structure_id":14622,"section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467","metadata":false},{"id":78636,"structure_id":14622,"section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468","metadata":false},{"id":72061,"structure_id":14622,"section_number":"58.1-469","catch_line":"Included and excluded wages","url":"\/58.1-469\/","token":"58.1\/I\/3\/16\/58.1-469","metadata":false},{"id":76917,"structure_id":14622,"section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470","metadata":false},{"id":59442,"structure_id":14622,"section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471","metadata":false},{"id":67121,"structure_id":14622,"section_number":"58.1-472","catch_line":"Employer's returns and payments of withheld taxes","url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472","metadata":false},{"id":61968,"structure_id":14622,"section_number":"58.1-473","catch_line":"Jeopardy assessments","url":"\/58.1-473\/","token":"58.1\/I\/3\/16\/58.1-473","metadata":false},{"id":70869,"structure_id":14622,"section_number":"58.1-474","catch_line":"Liability of employer for failure to withhold","url":"\/58.1-474\/","token":"58.1\/I\/3\/16\/58.1-474","metadata":false},{"id":62082,"structure_id":14622,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","metadata":false},{"id":59243,"structure_id":14622,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},{"id":62275,"structure_id":14622,"section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477","metadata":false},{"id":80871,"structure_id":14622,"section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478","metadata":false},{"id":59068,"structure_id":14622,"section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1","metadata":false},{"id":82590,"structure_id":14622,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479","metadata":false},{"id":84995,"structure_id":14622,"section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480","metadata":false},{"id":60272,"structure_id":14622,"section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481","metadata":false},{"id":86364,"structure_id":14622,"section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482","metadata":false},{"id":58812,"structure_id":14622,"section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483","metadata":false},{"id":74527,"structure_id":14622,"section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484","metadata":false},{"id":63405,"structure_id":14622,"section_number":"58.1-485","catch_line":"Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty","url":"\/58.1-485\/","token":"58.1\/I\/3\/16\/58.1-485","metadata":false},{"id":69030,"structure_id":14622,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","metadata":false},{"id":76524,"structure_id":14622,"section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486","metadata":false}],"previous_section":{"id":70869,"structure_id":14622,"section_number":"58.1-474","catch_line":"Liability of employer for failure to withhold","url":"\/58.1-474\/","token":"58.1\/I\/3\/16\/58.1-474","metadata":false},"next_section":{"id":59243,"structure_id":14622,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-475\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 11 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 1962, chapter 612; in 1968, chapter 12; in 1970, chapter 540; in 1972, chapter 827; in 1973, chapter 279; in 1974, chapter 636; in 1975, chapter 49; in 1977, chapters 396 and 663; in 1981, chapter 283; in 1984, chapter 675; in 1991, chapters 316 and 331.<\/p>","references":false,"refers_to":[{"id":77006,"section_number":"58.1-15","catch_line":"Rate of interest","order_by":null,"url":"\/58.1-15\/"}],"permalink":{"id":253855,"object_type":"law","relational_id":62082,"identifier":"58.1-475","token":"58.1\/I\/3\/16\/58.1-475","url":"\/58.1-475\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","dublin_core":{"Title":"Penalty for failure to withhold","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-475","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> Any <span class=\"dictionary\">employer<\/span> required under the provisions of this article to deduct and withhold from <span class=\"dictionary\">wages<\/span> and make returns and payments of amounts withheld to the <span class=\"dictionary\">Tax Commissioner<\/span>, who fails to withhold such amounts or to make such returns, or who fails to remit amounts collected to the <span class=\"dictionary\">Tax Commissioner<\/span>, or otherwise fails to remit to the <span class=\"dictionary\">Tax Commissioner<\/span> as required by this article, shall be subject to a <span class=\"dictionary\">penalty<\/span> equal to six percent of the amount that should have been properly withheld and paid over to the <span class=\"dictionary\">Tax Commissioner<\/span> if the failure is for not more than one month, with an additional six percent for each additional month or fraction thereof during which such failure continues, not exceeding thirty percent in the aggregate. In no case however, shall the <span class=\"dictionary\">penalty<\/span> be less than ten dollars and such minimum <span class=\"dictionary\">penalty<\/span> shall apply whether or not any tax is due for the period for which the filing of such return was required.\n\t\t\tInterest at a rate determined in accordance with &#xA7; <a class=\"law\" title=\"Rate of interest\" href=\"\/58.1-15\/\">58.1-15<\/a>, shall accrue on the tax until paid, or until an assessment is made, after which interest shall accrue as provided in &#xA7; <a class=\"law\" title=\"Rate of interest\" href=\"\/58.1-15\/\">58.1-15<\/a>. Such <span class=\"dictionary\">penalty<\/span> and interest shall be assessed by the <span class=\"dictionary\">Tax Commissioner<\/span> and shall be collected by him in the same manner as the collection of taxes may be enforced under this title. <a id=\"paragraph-226552\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-475\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> Upon failure of any <span class=\"dictionary\">employer<\/span> to pay over any amounts withheld or required to be withheld by the <span class=\"dictionary\">employer<\/span> under this article, the <span class=\"dictionary\">Tax Commissioner<\/span> may make assessments and enforce the collection of such amounts, including penalties, by any legal process provided for the enforcement of the collection of taxes under this title. <a id=\"paragraph-226553\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-475\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPENALTY FOR FAILURE TO WITHHOLD (\u00a7 58.1-475)\n\nA. Any employer required under the provisions of this article to deduct and\nwithhold from wages and make returns and payments of amounts withheld to the Tax\nCommissioner, who fails to withhold such amounts or to make such returns, or who\nfails to remit amounts collected to the Tax Commissioner, or otherwise fails to\nremit to the Tax Commissioner as required by this article, shall be subject to a\npenalty equal to six percent of the amount that should have been properly\nwithheld and paid over to the Tax Commissioner if the failure is for not more\nthan one month, with an additional six percent for each additional month or\nfraction thereof during which such failure continues, not exceeding thirty\npercent in the aggregate. In no case however, shall the penalty be less than ten\ndollars and such minimum penalty shall apply whether or not any tax is due for\nthe period for which the filing of such return was required.\n\t\t\tInterest at a rate determined in accordance with &#xA7; 58.1-15, shall accrue\non the tax until paid, or until an assessment is made, after which interest\nshall accrue as provided in &#xA7; 58.1-15. Such penalty and interest shall be\nassessed by the Tax Commissioner and shall be collected by him in the same\nmanner as the collection of taxes may be enforced under this title.\n\nB. Upon failure of any employer to pay over any amounts withheld or required to\nbe withheld by the employer under this article, the Tax Commissioner may make\nassessments and enforce the collection of such amounts, including penalties, by\nany legal process provided for the enforcement of the collection of taxes under\nthis title.\n\nHISTORY: Code 1950, \u00a7 58-151.13; 1962, c. 612; 1968, c. 12; 1970, c. 540; 1972,\nc. 827; 1973, c. 279; 1974, c. 636; 1975, c. 49; 1977, cc. 396, 663; 1981, c.\n283; 1984, c. 675; 1991, cc. 316, 331.","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}}