Code of Virginia § 58.1-451. Fraudulent returns, etc., of corporations; penalty.
61 words·~1 min read·
/va/title-58-1/chapter-3/58-1-451A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter shall be liable to a penalty of not more than $1,000, to be assessed and collected in the manner prescribed in § 58.1-450 .
Code 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.