58.1-1814 - Criminal liability for failure to file returns or keep records. - Virginia Statutes

§ 58.1-1814. Criminal liability for failure to file returns or keep records.

Any corporate or partnership officer, as defined in § 58.1-1813, and anyother person required by law or regulations made under authority thereof tomake a return, keep any records or supply any information, for the purpose ofthe computation, assessment or collection of any state tax administered bythe Department of Taxation, who willfully fails to make such returns, keepsuch records or supply such information, at the time or times required by lawor regulations, shall, in addition to any other penalties provided by law, beguilty of a Class 1 misdemeanor.

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