58.1-3111 - Penalties. - Virginia Statutes

§ 58.1-3111. Penalties.

Any person who refuses to (i) furnish to the commissioner of the revenueaccess to books of account or other papers and records, (ii) furnishinformation to the commissioner of the revenue relating to the assessment oftaxes, (iii) answer under oath questions touching any person's tax liability,or (iv) exhibit to the commissioner of the revenue any subject of taxationliable to assessment by the commissioner of the revenue, shall be deemedguilty of a Class 3 misdemeanor. Each day's refusal to furnish such access orinformation shall constitute a separate offense. No person other than thetaxpayer shall be convicted under this section unless he has willfully failedto comply with a summons properly issued under § 58.1-3110.

(Code 1950, § 58-875; 1980, c. 317; 1984, c. 675; 1990, c. 162; 2002, c. 363.)