                                 CODE OF VIRGINIA

CRIMINAL PENALTIES FOR FAILURE TO FILE RETURNS; FALSE STATEMENTS (§
58.1-3916.1)

Any ordinance ordained pursuant to this article requiring the filing of a return
for tax purposes may prescribe criminal penalties for willful failure or refusal
to file such return at the time or times required therein or for making false
statements with intent to defraud in such returns. Such penalties shall not
exceed those prescribed by general law for (i) a Class 3 misdemeanor if the
amount of the tax lawfully assessed in connection with the return is $1,000 or
less, or (ii) a Class 1 misdemeanor if the amount of the tax lawfully assessed
in connection with the return is more than $1,000.

HISTORY: Code 1950, § 58-847.1; 1984, c. 328; 1986, c. 351.