58.1-1815 - Willful failure to collect and account for tax. - Virginia Statutes

§ 58.1-1815. Willful failure to collect and account for tax.

Any corporate or partnership officer as defined in § 58.1-1813, or any otherperson required to collect, account for and pay over any sales, use orwithholding tax, who willfully fails to collect or truthfully account for andpay over such tax, and any such officer or person who willfully evades orattempts to evade any such tax or the payment thereof, shall, in addition toany other penalties provided by law, be guilty of a Class 1 misdemeanor.

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