4.1-331 - Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty. - Virginia Statutes

§ 4.1-331. Failure to pay tax or to deliver, keep and preserve records andaccounts, or to allow examination and inspection; penalty.

No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234or § 4.1-236; (ii) deliver, keep and preserve such records, invoices andaccounts as are required by § 4.1-204 or Board regulation; or (iii) allowsuch records, invoices and accounts or his place of business to be examinedand inspected in accordance with § 4.1-204.

Any person convicted of a violation of this section shall be guilty of aClass 1 misdemeanor.

(Code 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.)