Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3387
Penalty for failure to obey summons
Official textlaw.lis.virginia.gov
Any person refusing to answer the summons of the board of equalization, to furnish information or to produce his books of account, papers and other records, as required by this chapter, shall be deemed guilty of a Class 4 misdemeanor, and each day's failure to answer such summons, to furnish such information or to produce such books of account, papers and other records shall constitute a separate offense.
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Nearby sections (25 sections)
- 58.1-3375 · Compensation of members
- 58.1-3376 · Organization and assistants; legal assistance
- 58.1-3377 · Use of land books
- 58.1-3378 · Sittings; notices thereof
- 58.1-3379 · Hearing complaints and equalizing assessments
- 58.1-3380 · Taxpayer or local authorities may apply for equalization
- 58.1-3381 · Action of board; notice required before increase made
- 58.1-3382 · Appeal
- 58.1-3383 · Omitted real estate and duplicate assessments
- 58.1-3384 · Minutes and copies of orders
- 58.1-3385 · Commissioner to make changes ordered; when order exonerates…
- 58.1-3386 · Power of boards to send for persons and papers
- 58.1-3387 · Penalty for failure to obey summons
- 58.1-3388 · In counties not having general reassessment, or annual or…
- 58.1-3389 · Article not applicable to real estate assessable by…
- 58.1-3400 · Service charge on certain real property
- 58.1-3401 · Valuation of property; calculation of service charge
- 58.1-3402 · Exemptions from service charge
- 58.1-3403 · Property owned by the Commonwealth
- 58.1-3404 · Notice to Governor; notice to institution of higher…
- 58.1-3405 · Service charge on real property exempted by international…
- 58.1-3406 · Apportionment of payments received from Tennessee Valley…
- 58.1-3407 · Erroneous assessments; appeal
- 58.1-3500 · Defined and segregated for local taxation
- 58.1-3501 · Tangible personal property leased to agency of federal,…