Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1618
Penalty for failure to make return, keep records, or permit examination of records
Official textlaw.lis.virginia.gov
Any person subject to the provisions of this chapter who fails to make the returns, refuses to permit examination of his records by the Department or its duly authorized agents, or fails to keep the records as required herein shall be guilty, upon conviction, of a Class 2 misdemeanor. Each month of failure to make such returns or keep such records and each refusal of a written demand of the Department to examine, inspect or audit such records shall constitute a separate offense.
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Nearby sections (25 sections)
- 58.1-1604 · Tax rates
- 58.1-1605 · Alternative for rates
- 58.1-1606 · Optional rates for certain manufacturers and severers
- 58.1-1607 · Limitation on tax for certain manufacturers taxable under §…
- 58.1-1608 · Exemptions
- 58.1-1609 · Payment, collection, and disposition of tax
- 58.1-1610 · Alternative payment, collection and disposition of tax
- 58.1-1611 · Allocation of tax to localities
- 58.1-1612 · Returns to be filed by manufacturer and severers; time of…
- 58.1-1615 · When Department may make return for delinquent taxpayer;…
- 58.1-1616 · Absconding taxpayer
- 58.1-1617 · Records to be kept
- 58.1-1618 · Penalty for failure to make return, keep records, or permit…
- 58.1-1619 · Penalty and interest for failure to pay tax when due
- 58.1-1620 · Refunds and deficiency payments; penalty for deficiency
- 58.1-1621 · Proceedings in case of previous incorrect payments
- 58.1-1622 · Repealed
- 58.1-1700 · Title
- 58.1-1701 · Definition
- 58.1-1702 · Tax levied
- 58.1-1703 · Collection
- 58.1-1704 · Tax segregated for state taxation
- 58.1-1705 · Disposition of proceeds
- 58.1-1706 · Title
- 58.1-1707 · Tax levied