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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>76838</law_id><section_number>58.1-2270</section_number><catch_line>Failure to keep or retain records; civil penalty</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="22">Virginia Fuels Tax Act</unit><unit label="article" level="4" order_by="1" identifier="7">Enforcement and Administration</unit></structure><text>
						<section><p>Any <span class="dictionary">person</span> who fails to keep or retain records as required by this chapter shall be subject to a civil <span class="dictionary">penalty</span>. The amount of the civil <span class="dictionary">penalty</span> assessed against a <span class="dictionary">person</span> for his first violation shall be $1,000. The amount of the civil <span class="dictionary">penalty</span> assessed against a <span class="dictionary">person</span> for each subsequent violation shall be $1,000 more than the amount of the civil <span class="dictionary">penalty</span> for the preceding violation.</p></section></text><history>2000, cc. 729, 758.</history><metadata></metadata></law>
