                                 CODE OF VIRGINIA

CRIMINAL PROSECUTION FOR FAILURE OR REFUSAL TO FILE RETURN OF INCOME OR FOR
MAKING FALSE STATEMENT THEREIN; LIMITATION (§ 58.1-348)

Notwithstanding any other provisions of this title and in addition to any other
penalties provided by law, any individual or fiduciary required under this
chapter to make a return of income, who willfully fails or refuses to make such
return, at the time or times required by law, shall be guilty of a Class 1
misdemeanor, or who, with intent to defraud the Commonwealth, makes any false
statement in any such return, shall be guilty of a Class 6 felony. A prosecution
under this section shall be commenced within five years next after the
commission of the offense.

HISTORY: Code 1950, § 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984,
c. 675; 2003, c. 180.