                                 CODE OF VIRGINIA

WILLFUL FAILURE BY EMPLOYER TO MAKE RETURN, TO WITHHOLD TAX, TO PAY IT OR TO
FURNISH EMPLOYEE WITH WITHHOLDING STATEMENT; PENALTY (§ 58.1-485)

Willful failure by any employer to (i) make any return required by this article
to the Tax Commissioner, (ii) withhold the required tax or to pay it to the Tax
Commissioner as specified, or both, or (iii) furnish an employee the written
statement required by § 58.1-478 shall be a Class 1 misdemeanor.

HISTORY: Code 1950, § 58-151.15; 1962, c. 612; 1984, c. 675.