CODE OF VIRGINIA

FAILURE TO PAY TAX OR TO DELIVER, KEEP AND PRESERVE RECORDS AND ACCOUNTS, OR TO
ALLOW EXAMINATION AND INSPECTION; PENALTY (§ 4.1-331)

No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234
or § 4.1-236; (ii) deliver, keep and preserve such records, invoices and
accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such
records, invoices and accounts or his place of business to be examined and
inspected in accordance with § 4.1-204.Any person convicted of a violation of
this section shall be guilty of a Class 1 misdemeanor.

HISTORY: Code 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.