58.1-1618 - Penalty for failure to make return, keep records, or permit examination of records. - Virginia Statutes

§ 58.1-1618. Penalty for failure to make return, keep records, or permitexamination of records.

Any person subject to the provisions of this chapter who fails to make thereturns, refuses to permit examination of his records by the Department orits duly authorized agents, or fails to keep the records as required hereinshall be guilty, upon conviction, of a Class 2 misdemeanor. Each month offailure to make such returns or keep such records and each refusal of awritten demand of the Department to examine, inspect or audit such recordsshall constitute a separate offense.

(Code 1950, §§ 58-838.11, 58-838.12; 1984, c. 675; 1992, c. 763.)