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Code · Virginia · Title 58.1 · Chapter 22

Code of Virginia § 58.1-2288. Liability of corporate or partnership officer; penalty.

112 words·~1 min read·/va/title-58-1/chapter-22/58-1-2288·

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

Any corporate or partnership officer who directs or causes the business of which he is a corporate or partnership officer to fail to pay, collect, or truthfully account for and pay over any fuels tax for which the business is liable to the Commonwealth or to a trustee, shall, in addition to other penalties provided by law, be liable for a penalty in the amount of the tax evaded, or not paid, collected, or accounted for and paid over. The penalty shall be assessed and collected in the same manner as such taxes are assessed and collected. However, this penalty shall be dischargeable in bankruptcy proceedings.
2000, cc. 729 , 758 .
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