58.1-3128 - Power to summon taxpayers and other persons; penalty. - Virginia Statutes

§ 58.1-3128. Power to summon taxpayers and other persons; penalty.

A. The treasurer may, for the purpose of collecting all taxes due, summon thetaxpayer or any other person to appear before him at his office, to answer,under oath, questions touching the tax liability of any and all taxpayers andto produce documents relating to such tax liability, either or both. For thepurposes of administering this section, treasurers and their deputies mayadminister oaths.

B. Any person who refuses to answer, under oath, questions touching anyperson's tax liability shall be deemed guilty of a Class 4 misdemeanor. Eachdays' refusal to answer such questions shall constitute a separate offense.Any court of competent jurisdiction may, upon the application of thetreasurer or his deputy, compel the compliance of a taxpayer summoned orrequired to produce documents as required by this section.

C. Every writ, warrant, notice, summons or other process the treasurer isauthorized to issue pursuant to general or local law may be served by thetreasurer, or his deputy or designee, or may be directed to the sheriff to beserved pursuant to § 8.01-292 and executed and returned in like manner as thecivil process of a court of competent jurisdiction.

(1984, c. 675; 1997, c. 496; 1998, c. 648; 1999, c. 192; 2000, c. 453.)