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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>66848</law_id><section_number>58.1-637</section_number><catch_line>Bad checks</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>18.2-182.1</reference><reference>58.1-661</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="6">Retail Sales and Use Tax</unit></structure><text>
						<section><p>If any check tendered for any amount due under this chapter is not paid by the bank on which it is drawn and such <span class="dictionary">person</span> fails to pay the Commissioner the amount due the Commonwealth within five days after the Commissioner has given him written notice by registered or certified mail or in <span class="dictionary">person</span> by an agent that such check was returned unpaid, the <span class="dictionary">person</span> by whom such check was tendered shall be guilty of a violation of &#xA7;&#xA0;<a class="law" title="Issuing bad checks in payment of taxes" href="/18.2-182.1/">18.2-182.1</a>.</p></section></text><history>Code 1950, &#xA7; 58-441.35; 1966, c. 151; 1984, c. 675; 1992, c. 763.</history><metadata></metadata></law>
