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Code · Virginia · Title 58.1 · Chapter 18

Code of Virginia § 58.1-1816. Conversion of trust taxes; penalty; limitation of prosecutions.

107 words·~1 min read·/va/title-58-1/chapter-18/58-1-1816·

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

Any corporate or partnership officer as defined in § 58.1-1813 , or any other person owning and operating a business, or a fiduciary operating or liquidating a business, who through two or more acts or omissions within a period of ninety days willfully fails to truthfully account for any state sales use or withholding tax totaling $1,000 or more collected from others with the intent not to pay over, shall, in addition to any other penalties provided by law, be guilty of a Class 6 felony. A prosecution under this section shall be commenced within five years next after the commission of the offense.
1992, c. 763.
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