                                 CODE OF VIRGINIA

PENALTY FOR FAILURE TO MAKE RETURN, KEEP RECORDS, OR PERMIT EXAMINATION OF
RECORDS (§ 58.1-1618)

Any person subject to the provisions of this chapter who fails to make the
returns, refuses to permit examination of his records by the Department or its
duly authorized agents, or fails to keep the records as required herein shall be
guilty, upon conviction, of a Class 2 misdemeanor. Each month of failure to make
such returns or keep such records and each refusal of a written demand of the
Department to examine, inspect or audit such records shall constitute a separate
offense.

HISTORY: Code 1950, §§ 58-838.11, 58-838.12; 1984, c. 675; 1992, c. 763.