58.1-2269 - False or fraudulent return; civil penalty. - Virginia Statutes

§ 58.1-2269. False or fraudulent return; civil penalty.

Any person liable for a tax levied under this chapter who files a false orfraudulent return with the intent to evade the tax shall be subject to acivil penalty. The amount of the civil penalty shall be equal to fiftypercent of the amount of the tax intended to be evaded by the filing of suchreturn. The civil penalty shall be in addition to the amount of the taxintended to be evaded.

(2000, cc. 729, 758.)