                                 CODE OF VIRGINIA

CRIMINAL LIABILITY FOR FAILURE TO FILE RETURNS OR KEEP RECORDS (§ 58.1-1814)

A. Any corporate or partnership officer, as defined in &#xA7; 58.1-1813, and any
other person required by law or regulations made under authority thereof to make
a return, keep any records or supply any information, for the purpose of the
computation, assessment or collection of any state tax administered by the
Department of Taxation, who willfully fails to make such returns, keep such
records or supply such information, at the time or times required by law or
regulations, shall, in addition to any other penalties provided by law, be
guilty of a Class 1 misdemeanor.

B. Any person who willfully utilizes a device or software to falsify the
electronic records of cash registers or other point-of-sale systems or otherwise
manipulates transaction records that affect any state tax liability shall, in
addition to any other penalties provided by law, be guilty of a Class 1
misdemeanor.

C. In addition to the criminal penalty provided in subsection B and any other
civil or criminal penalty provided in this title, any person violating
subsection B shall pay a civil penalty of $20,000, to be assessed and collected
by the Department as other taxes are collected and deposited into the general
fund.

HISTORY: Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675; 2014, cc. 723, 785.