                                 CODE OF VIRGINIA

LIABILITY OF CORPORATE OFFICER OR EMPLOYEE, OR MEMBER, MANAGER OR EMPLOYEE OF
PARTNERSHIP OR LIMITED LIABILITY COMPANY, FOR FAILURE TO PAY TAX, ETC (§
58.1-1813)

A. Any corporate, partnership or limited liability officer who willfully fails
to pay, collect or truthfully account for and pay over any tax administered by
the Department of Taxation, or willfully attempts in any manner to evade or
defeat any such tax or the payment thereof, shall, in addition to other
penalties provided by law, be liable to a penalty of the amount of the tax
evaded, or not paid, collected or accounted for and paid over, to be assessed
and collected in the same manner as such taxes are assessed and collected.

B. The term &#8220;corporate, partnership or limited liability officer&#8221; as
used in this section means an officer or employee of a corporation, or a member,
manager or employee of a partnership or limited liability company, who as such
officer, employee, member or manager is under a duty to perform on behalf of the
corporation, partnership or limited liability company the act in respect of
which the violation occurs and who (1) had knowledge of the failure or attempt
as set forth herein and (2) had authority to prevent such failure or attempt.

HISTORY: Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675; 1994, c. 800; 1998,
c. 432.