Code of Virginia § 58.1-348.4. Failure to provide identification number; civil penalty.
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/va/title-58-1/chapter-3/58-1-348-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. No income tax return preparer may provide tax preparation services for Virginia income tax returns unless he provides his PTIN, as defined in § 58.1-348.3 , when submitting a return and signing as an income tax return preparer.
B. In addition to all other penalties provided by law, any person who violates subsection A shall pay a civil penalty to the Department in the amount of $50 per offense, but not to exceed $25,000 per calendar year. No penalty shall be imposed if the violation is reasonable and unintentional as determined by the Department.
2018, c. 150 .