Code of Virginia § 4.1-331. Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty.

92 words·~1 min read·/va/title-4-1/chapter-3/4-1-331

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

No licensee shall fail or refuse to

(i)pay any tax provided for in § 4.1-234 or § 4.1-236 ;

(ii)deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or

(iii)allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with § 4.1-204 .

Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.

Code 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.