79235758.1-1814Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationEnforcement, Collection, Refund, Remedies And Review Of State TaxesCollection Of State TaxesCriminal liability for failure to file returns or keep recordsCode 1950, § 58-44.1; 1972, c. 363; 1984, c. 675; 2014, cc. 723, 785.George v. Com.0332064655 S.E.2d 432008-01-15https://www.courtlistener.com/opinion/1062879/george-v-com/ . . . state withholding taxes in violation of Code § 58.1-1814. These convictions are not at issue in . . . <abbr title="Court of Appeals">COA</abbr>George v. Com.080339667 S.E.2d 7792008-10-31https://www.courtlistener.com/opinion/1058432/george-v-com/ . . . failure to file tax returns, violations of Code § 58.1-1814, but these convictions are not at issue . . . <abbr title="Supreme Court of Virginia">SCV</abbr>George v. Com.0332064655 S.E.2d 432008-01-15https://www.courtlistener.com/opinion/1062879/george-v-com/ . . . state withholding taxes in violation of Code § 58.1-1814. These convictions are not at issue in . . . <abbr title="Court of Appeals">COA</abbr>George v. Com.080339667 S.E.2d 7792008-10-31https://www.courtlistener.com/opinion/1058432/george-v-com/ . . . failure to file tax returns, violations of Code § 58.1-1814, but these convictions are not at issue . . . <abbr title="Supreme Court of Virginia">SCV</abbr>http://law.lis.virginia.gov/vacode/58.1-1814/58.1-1813Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc/58.1-1813//58.1-1814/58.1/I/18/1/58.1-1814Any corporate or partnership officer, as defined in § 58.1-1813, and any other person required by law or regulations made under authority thereof to make a return, keep any records or supply any information, for the purpose of the computation, assessment or collection of any state tax administered by the Department of Taxation, who willfully fails to make such returns, keep such records or supply such information, at the time or times required by law or regulations, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.sectionAA1Any person who willfully utilizes a device or software to falsify the electronic records of cash registers or other point-of-sale systems or otherwise manipulates transaction records that affect any state tax liability shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.sectionBB1In addition to the criminal penalty provided in subsection B and any other civil or criminal penalty provided in this title, any person violating subsection B shall pay a civil penalty of $ 20,000, to be assessed and collected by the Department as other taxes are collected and deposited into the general fund.sectionCC1