                                 CODE OF VIRGINIA

ISSUING BAD CHECKS IN PAYMENT OF TAXES (§ 18.2-182.1)

Any person who shall make, draw, utter, or deliver two or more checks, drafts,
or orders within a period of ninety days which have an aggregate represented
value of $1,000 or more, for the payment of money upon any bank, banking
institution, trust company, or other depository on behalf of any taxpayer for
the payment of any state tax under § 58.1-486 or § 58.1-637, knowing, at the
time of such making, drawing, uttering, or delivering, that the account upon
which such check, draft, or order is drawn has not sufficient funds or credit
with such bank, banking institution, trust company, or other depository for the
payment of such check, draft, or order, although no express representation is
made in reference thereto, shall be guilty of a Class 1 misdemeanor.
		The word &#8220;credit,&#8221; as used herein, means any arrangement or
understanding with the bank, banking institution, trust company, or other
depository for the payment of such check, draft, or order.

HISTORY: 1992, c. 763.