Code of Virginia § 58.1-1813. Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc.
203 words·~1 min read·
/va/title-58-1/chapter-18/58-1-1813·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. Any corporate, partnership or limited liability officer who willfully fails to pay, collect or truthfully account for and pay over any tax administered by the Department of Taxation, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as such taxes are assessed and collected.
B. The term "corporate, partnership or limited liability officer" as used in this section means an officer or employee of a corporation, or a member, manager or employee of a partnership or limited liability company, who as such officer, employee, member or manager is under a duty to perform on behalf of the corporation, partnership or limited liability company the act in respect of which the violation occurs and who
(1)had knowledge of the failure or attempt as set forth herein and
(2)had authority to prevent such failure or attempt.
Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675; 1994, c. 800 ; 1998, c. 432 .