Enforcement and Administration

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This is Article 7 of the Code of Virginia, titled “Enforcement and Administration.” It is part of Chapter 22 “Virginia Fuels Tax Act”, which is part of Subtitle II “Taxes Administered by Other Agencies”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 18 sections.

§ 58.1-2263	Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
§ 58.1-2264	Repealed
§ 58.1-2265	Improper sale or use of untaxed fuel; civil penalty
§ 58.1-2266	Late filing or payment; civil penalty
§ 58.1-2267	Refusal to allow inspection or taking of fuel sample; civil penalty
§ 58.1-2268	Engaging in business without a license; civil penalty
§ 58.1-2268.1	Preventing a person from obtaining a license; civil penalty
§ 58.1-2269	False or fraudulent return; civil penalty
§ 58.1-2270	Failure to keep or retain records; civil penalty
§ 58.1-2271	Payment of civil penalties; disposition; waiver
§ 58.1-2272	Prohibited acts; criminal penalties
§ 58.1-2273	Willful commission of prohibited acts; criminal penalties
§ 58.1-2274	Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment
§ 58.1-2275	Record-keeping requirements
§ 58.1-2276	Inspection of records
§ 58.1-2277	Administrative authority
§ 58.1-2278	Equipment requirements
§ 58.1-2279	Marking requirements for dyed diesel fuel storage facilities