                                 CODE OF VIRGINIA

FAILURE TO PROVIDE IDENTIFICATION NUMBER; CIVIL PENALTY (§ 58.1-348.4)

A. No income tax return preparer may provide tax preparation services for
Virginia income tax returns unless he provides his PTIN, as defined in &#xA7;
58.1-348.3, when submitting a return and signing as an income tax return
preparer.

B. In addition to all other penalties provided by law, any person who violates
subsection A shall pay a civil penalty to the Department in the amount of $50
per offense, but not to exceed $25,000 per calendar year. No penalty shall be
imposed if the violation is reasonable and unintentional as determined by the
Department.

HISTORY: 2018, c. 150.