                                 CODE OF VIRGINIA

COLLECTION OF TAX (§ 58.1-2299.3)

Any distributor collecting the tax on transactions exempt or not taxable under
this chapter shall transmit to the Commissioner such erroneously or illegally
collected tax unless or until he can affirmatively show that the tax has since
been refunded to the purchaser or credited to his account.
		Any distributor who neglects, fails, or refuses to collect such tax upon every
taxable sale made by him, his agents, or his employees shall be liable for and
pay the tax himself, and such distributor shall not thereafter be entitled to
sue for or recover in the Commonwealth any part of the purchase price from the
purchaser until such tax is paid. Moreover, any distributor who neglects, fails,
or refuses to pay or collect the tax herein provided, either by himself or
through his agents or employees, is guilty of a Class 1 misdemeanor.
		All sums collected by a distributor as required by this chapter shall be
deemed to be held in trust for the Commonwealth.

HISTORY: 2012, cc. 217, 225.