58.1-485 - Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty. - Virginia Statutes

§ 58.1-485. Willful failure by employer to make return, to withhold tax, topay it or to furnish employee with withholding statement; penalty.

Willful failure by any employer to (i) make any return required by thisarticle to the Tax Commissioner, (ii) withhold the required tax or to pay itto the Tax Commissioner as specified, or both, or (iii) furnish an employeethe written statement required by § 58.1-478 shall be a Class 1 misdemeanor.

(Code 1950, § 58-151.15; 1962, c. 612; 1984, c. 675.)