                                 CODE OF VIRGINIA

WILLFUL COMMISSION OF PROHIBITED ACTS; CRIMINAL PENALTIES (§ 58.1-2299.10)

Any person who willfully commits any of the following acts with the intent to
(i) evade or circumvent the taxes imposed under this chapter or (ii) assist any
other person in efforts to evade or circumvent such taxes is guilty of a Class 6
felony, if he:

1. Does not pay the taxes imposed under this chapter and diverts the proceeds
from such taxes for other purposes;

2. Is a distributor required to be registered under the provisions of this
chapter, or the agent or representative of such a distributor, and converts or
attempts to convert proceeds from taxes imposed under this chapter for the use
of the distributor or the distributor&#8217;s agent or representative, with the
intent to defraud the Commonwealth;

3. Illegally collects taxes imposed under this chapter when not authorized or
licensed by the Commissioner to do so;

4. Conspires with any other person or persons to engage in an act, plan, or
scheme to defraud the Commonwealth of proceeds from taxes levied under this
chapter;

5. Fails to remit to the Commissioner any tax levied pursuant to this chapter,
if he (i) has added, or represented that he has added, the tax to the price for
the fuel and (ii) has collected the amount of the tax; or

6. Applies for or collects from the Department a tax credit when the person
knows or has reason to know that fuel for which the credit is claimed has been
or will be used for a taxable purpose; however, if the amount of fuel involved
is not more than 20 gallons, such person is guilty of a Class 1 misdemeanor.

HISTORY: 2012, cc. 217, 225; 2018, cc. 797, 798.