7684544.1-331Virginia Decodedhttps://vacode.org2016Alcoholic Beverage Control ActProhibited Practices; Penalties; Procedural MattersProhibited Practices GenerallyFailure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penaltyCode 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.http://law.lis.virginia.gov/vacode/4.1-331/4.1-204Records of licensees; inspection of records and places of business/4.1-204/4.1-234Tax on wine and other alcoholic beverages; exceptions/4.1-234/4.1-236Excise tax on beer and wine coolers; payment of tax; exceptions/4.1-236//4.1-331/4.1/3/1/4.1-331No 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.section1