Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1815
Willful failure to collect and account for tax
Official textlaw.lis.virginia.gov
Any corporate or partnership officer as defined in § 58.1-1813, or any other person required to collect, account for and pay over any sales, use or withholding tax, who willfully fails to collect or truthfully account for and pay over such tax, and any such officer or person who willfully evades or attempts to evade any such tax or the payment thereof, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1802.1 · Period of limitations on collection; accrual of interest…
- 58.1-1802.2 · Delinquent returns; enforcement; when approval required
- 58.1-1803 · Department of Taxation may appoint collectors of delinquent…
- 58.1-1804 · Collection out of estate in hands of or debts due by third…
- 58.1-1805 · Memorandum of lien for collection of taxes; release of lien
- 58.1-1806 · Additional proceedings for the collection of taxes;…
- 58.1-1807 · Judgment or decree; effect thereof; enforcement
- 58.1-1808 · Collection in foreign jurisdiction
- 58.1-1809 · Jurisdiction over Commonwealth for purpose of determining…
- 58.1-1812 · Assessment of omitted taxes by the Department of Taxation
- 58.1-1813 · Liability of corporate officer or employee, or member,…
- 58.1-1814 · Criminal liability for failure to file returns or keep…
- 58.1-1815 · Willful failure to collect and account for tax
- 58.1-1816 · Conversion of trust taxes; penalty; limitation of…
- 58.1-1817 · Installment agreements for the payment of taxes
- 58.1-1817.1 · Waiver of tax penalties for small businesses
- 58.1-1818 · Taxpayer problem resolution program; taxpayer assistance…
- 58.1-1819 · Reserved
- 58.1-1820 · Definitions
- 58.1-1821 · Application to Tax Commissioner for correction
- 58.1-1822 · Action of Tax Commissioner on application for correction
- 58.1-1823 · Reassessment and refund upon the filing of amended return…
- 58.1-1824 · Protective claim for refund
- 58.1-1825 · Application to court for correction of erroneous or…
- 58.1-1826 · Action of court