58.1-1813 - Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc. - Virginia Statutes

§ 58.1-1813. Liability of corporate officer or employee, or member, manageror employee of partnership or limited liability company, for failure to paytax, etc.

A. Any corporate, partnership or limited liability officer who willfullyfails to pay, collect or truthfully account for and pay over any taxadministered by the Department of Taxation, or willfully attempts in anymanner to evade or defeat any such tax or the payment thereof, shall, inaddition to other penalties provided by law, be liable to a penalty of theamount of the tax evaded, or not paid, collected or accounted for and paidover, to be assessed and collected in the same manner as such taxes areassessed and collected.

B. The term "corporate, partnership or limited liability officer" as usedin this section means an officer or employee of a corporation, or a member,manager or employee of a partnership or limited liability company, who assuch officer, employee, member or manager is under a duty to perform onbehalf of the corporation, partnership or limited liability company the actin respect of which the violation occurs and who (1) had knowledge of thefailure or attempt as set forth herein and (2) had authority to prevent suchfailure or attempt.

(Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675; 1994, c. 800; 1998, c.432.)