Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2269
False or fraudulent return; civil penalty
Official textlaw.lis.virginia.gov
Any person liable for a tax levied under this chapter who files a false or fraudulent return with the intent to evade the tax shall be subject to a civil penalty. The amount of the civil penalty shall be equal to fifty percent of the amount of the tax intended to be evaded by the filing of such return. The civil penalty shall be in addition to the amount of the tax intended to be evaded.
Source: view the official text
Nearby sections (25 sections)
- 58.1-2258 · Use of name and account number on return
- 58.1-2259 · Fuel uses eligible for refund of taxes paid for motor fuels
- 58.1-2260 · Refund of taxes erroneously or illegally collected
- 58.1-2261 · Refund procedure; investigations
- 58.1-2262 · Payment of refund
- 58.1-2263 · Shipping documents; transportation of motor fuel loaded at…
- 58.1-2264 · Repealed
- 58.1-2265 · Improper sale or use of untaxed fuel; civil penalty
- 58.1-2266 · Late filing or payment; civil penalty
- 58.1-2267 · Refusal to allow inspection or taking of fuel sample; civil…
- 58.1-2268 · Engaging in business without a license; civil penalty
- 58.1-2268.1 · Preventing a person from obtaining a license; civil…
- 58.1-2269 · False or fraudulent return; civil penalty
- 58.1-2270 · Failure to keep or retain records; civil penalty
- 58.1-2271 · Payment of civil penalties; disposition; waiver
- 58.1-2272 · Prohibited acts; criminal penalties
- 58.1-2273 · Willful commission of prohibited acts; criminal penalties
- 58.1-2274 · Unlawful importing, transportation, delivery, storage,…
- 58.1-2275 · Record-keeping requirements
- 58.1-2276 · Inspection of records
- 58.1-2277 · Administrative authority
- 58.1-2278 · Equipment requirements
- 58.1-2279 · Marking requirements for dyed diesel fuel storage facilities
- 58.1-2280 · Estimates of fuel subject to tax; assessments; notice of…
- 58.1-2281 · Application to Commissioner for correction