CODE OF VIRGINIA

TAX OFFENSES; WHERE PROSECUTED (§ 19.2-245.2)

If an offense involving tax, as defined in Title 58.1, is committed, that
offense may be prosecuted in either any county or city where a false or
fraudulent tax return, document, or statement was filed, or the county or city
where the offender resides.  However, venue shall not be in the City of Richmond
solely because a false or fraudulent tax return, document or statement was filed
directly with the Department of Taxation.

HISTORY: 1990, c. 631.