58.1-3916.1 - Criminal penalties for failure to file returns; false statements. - Virginia Statutes

§ 58.1-3916.1. Criminal penalties for failure to file returns; falsestatements.

Any ordinance ordained pursuant to this article requiring the filing of areturn for tax purposes may prescribe criminal penalties for willful failureor refusal to file such return at the time or times required therein or formaking false statements with intent to defraud in such returns. Suchpenalties shall not exceed those prescribed by general law for (i) a Class 3misdemeanor if the amount of the tax lawfully assessed in connection with thereturn is $1,000 or less, or (ii) a Class 1 misdemeanor if the amount of thetax lawfully assessed in connection with the return is more than $1,000.

(Code 1950, § 58-847.1; 1984, c. 328; 1986, c. 351.)