                                 CODE OF VIRGINIA

WILLFUL FAILURE OR REFUSAL TO FILE DECLARATION OF ESTIMATED TAX, OR MAKING FALSE
AND FRAUDULENT STATEMENT, A MISDEMEANOR (§ 58.1-496)

Any person required under this article to file a declaration of estimated tax
who willfully fails or refuses to file such declaration, at the time or times
required by this article, and any person who, with intent to defraud the
Commonwealth, makes any false statement in any such declaration, shall be guilty
of a Class 1 misdemeanor.

HISTORY: Code 1950, § 58-151.27; 1962, c. 612; 1984, c. 675.