Code of Virginia § 58.1-636. Penalty for failure to file return or making false return.
111 words·~1 min read·
/va/title-58-1/chapter-6/58-1-636·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any dealer subject to the provisions of this chapter failing or refusing to file a return herein required to be made, or failing or refusing to file a supplemental return or other data required by the Tax Commissioner, or who makes a false or fraudulent return with intent to evade the tax hereby levied, or who makes a false or fraudulent claim for refund, or who gives or knowingly receives a false or fraudulent exemption certificate, or who violates any other provision of this chapter, punishment for which is not otherwise herein provided, shall be guilty of a Class 1 misdemeanor.
Code 1950, § 58-441.39; 1966, c. 151; 1984, c. 675.