                                 CODE OF VIRGINIA

WILLFUL FAILURE TO COLLECT AND ACCOUNT FOR TAX; PENALTY (§ 58.1-3907)

A. Any corporate or partnership officer as defined in &#xA7; 58.1-3906, or any
other person required to collect, account for and pay over any local admission,
transient occupancy, food and beverage, daily rental property or cigarette taxes
administered by the commissioner of the revenue or other authorized officer, who
willfully fails to collect or truthfully account for and pay over such tax, and
any such officer or person who willfully evades or attempts to evade any such
tax or the payment thereof, shall, in addition to any other penalties provided
by law, be guilty of a Class 1 misdemeanor.

B. Any person who willfully utilizes a device or software to falsify the
electronic records of cash registers or other point-of-sale systems or otherwise
manipulates transaction records that affect any local tax liability shall, in
addition to any other penalties provided by law, be guilty of a Class 1
misdemeanor.

C. In addition to the criminal penalty provided in subsection B and any other
civil or criminal penalty provided in this title, any person violating
subsection B shall pay a civil penalty of $20,000, to be assessed by the
commissioner of the revenue and collected by the treasurer as other local taxes
are collected and deposited into the treasury of the political subdivision of
the Commonwealth served by the treasurer.

D. Any criminal case brought pursuant to this section may be prosecuted by
either the attorney for the Commonwealth or other attorney charged with the
responsibility for prosecution of a violation of local ordinances.

HISTORY: 1995, c. 557; 1996, c. 528; 2014, cc. 723, 785.