Code of Virginia § 58.1-452. Fraudulent returns; criminal liability; penalty.
75 words·~1 min read·
/va/title-58-1/chapter-3/58-1-452A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In addition to other penalties provided by law, 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 guilty of a Class 6 felony. A prosecution under this section shall be commenced within five years next after the commission of the offense.
Code 1950, § 58-151.089; 1971, Ex. Sess., c. 171; 1984, c. 675; 2003, c. 180 .