Code of Virginia (Title 58.1 — Taxation)

Va. Code § 58.1-2272

Prohibited acts; criminal penalties

Official textlaw.lis.virginia.gov22 subsections

# A.

Any person who commits any of the following acts shall be guilty of a Class 1 misdemeanor:

# 1.

Failing to obtain a license required by this chapter;

# 2.

Failing to file a return required by this chapter;

# 3.

Failing to pay a tax when due under this chapter;

# 4.

Failing to pay a tax collected on behalf of a destination state to that state when it is due;

# 5.

Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;

# 6.

Making a false statement in an application for a refund;

# 7.

Failing to keep records as required under this chapter;

# 8.

Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning fuel;

# 9.

Failing to make a required disclosure of the correct amount of fuel sold or used in the Commonwealth;

# 10.

Failing to file a replacement or additional bond or certificate of deposit as required under this chapter;

# 11.

Failing to show or give a shipping document as required under this chapter;

# 12.

Refusing to allow a licensed distributor, licensed exporter, or licensed importer to defer payment of tax to the supplier, as required by § 58.1-2231;

# 13.

Refusing to allow a bulk user of alternative fuel or a retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 to defer payment of tax to the provider of alternative fuel, as required by § 58.1-2252;

# 14.

Refusing to allow a licensed distributor or a licensed importer to take a deduction or discount allowed by § 58.1-2233 when remitting the tax to the supplier, or to allow a licensed retailer of alternative fuel to take a deduction or discount allowed by § 58.1-2254 when remitting the tax to the provider of alternative fuel;

# 15.

Using, delivering, or selling any aviation fuel for use or intended for use in highway vehicles or watercraft;

# 16.

Violating the provisions of § 58.1-2278;

# 17.

Interfering with or refusing to permit seizures authorized under § 58.1-2274; or

# 18.

Delivering fuel from a transport truck or tank wagon to the fuel tank of a highway vehicle, except in an emergency.

# B.

A person who knowingly commits any of the following acts shall be guilty of a Class 1 misdemeanor:

# 1.

Dispenses any fuel on which tax levied pursuant to this chapter has not been paid into the supply tank of a highway vehicle, watercraft, or aircraft; or

# 2.

Allows any fuel on which tax levied pursuant to this chapter has not been paid to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft.

Last amended: 2000, cc. 729, 758; 2006, c. 594.

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