Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-2270
Failure to keep or retain records; civil penalty
Official textlaw.lis.virginia.gov
Any person who fails to keep or retain records as required by this chapter shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation.
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Nearby sections (25 sections)
- 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- 58.1-2264 · Repealed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
- 58.1-2282 · Appeal of Commissioner's decisions