                                 CODE OF VIRGINIA

PROHIBITED ACTS; CRIMINAL PENALTIES (§ 58.1-2299.9)

A. Any person who commits any of the following acts is guilty of a Class 1
misdemeanor:

   1. Failing to obtain a certificate of registration required by this chapter;

   2. Failing to file a return required by this chapter;

   3. Failing to pay a tax when due under this chapter;

   4. Making a false statement in an application, return, ticket, invoice,
   statement, or any other document required under this chapter;

   5. Failing to keep records as required under this chapter; or

   6. Refusing to allow the Commissioner or a representative of the Commissioner
   to examine the person&#8217;s books and records concerning transactions
   taxable under this chapter.

B. A person who knowingly commits any of the following acts is guilty of a Class
1 misdemeanor:

   1. Dispenses into the supply tank of a highway vehicle, watercraft, or
   aircraft any fuel on which a tax required to be levied under this chapter has
   not been paid; or

   2. Allows to be dispensed into the supply tank of a highway vehicle,
   watercraft, or aircraft any fuel on which a tax required to be levied under
   this chapter has not been paid.

HISTORY: 2012, cc. 217, 225.