CODE OF VIRGINIA

FAILURE TO KEEP OR RETAIN RECORDS; CIVIL PENALTY (§ 58.1-2270)

Any person who fails to keep or retain records as required by this chapter shall
be subject to a civil penalty. The amount of the civil penalty assessed against
a person for his first violation shall be $ 1,000. The amount of the civil
penalty assessed against a person for each subsequent violation shall be $ 1,000
more than the amount of the civil penalty for the preceding violation.

HISTORY: 2000, cc. 729, 758.