58.1-3907 - Willful failure to collect and account for tax; penalty. - Virginia Statutes

§ 58.1-3907. Willful failure to collect and account for tax; penalty.

A. Any corporate or partnership officer as defined in § 58.1-3906, or anyother person required to collect, account for and pay over any localadmission, transient occupancy, food and beverage, daily rental property orcigarette taxes administered by the commissioner of the revenue or otherauthorized officer, who willfully fails to collect or truthfully account forand pay 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.

B. Any criminal case brought pursuant to this section may be prosecuted byeither the attorney for the Commonwealth or other attorney charged with theresponsibility for prosecution of a violation of local ordinances.

(1995, c. 557; 1996, c. 528.)