CODE OF VIRGINIA

PROHIBITED ACTS; CRIMINAL PENALTIES (§ 58.1-2272)

A. Any person who commits any of the following acts shall be guilty of a Class 1
misdemeanor:

   1.  Failing to obtain a license required by this chapter;

   2.  Failing to file a return required by this chapter;

   3.  Failing to pay a tax when due under this chapter;

   4.  Failing to pay a tax collected on behalf of a destination state to that
   state when it is due;

   5.  Making a false statement in an application, return, ticket, invoice,
   statement, or any other document required under this chapter;

   6.  Making a false statement in an application for a refund;

   7.  Failing to keep records as required under this chapter;

   8.  Refusing to allow the Commissioner or a representative of the Commissioner
   to examine the person’s books and records concerning fuel;

   9.  Failing to make a required disclosure of the correct amount of fuel sold
   or used in the Commonwealth;

   10.  Failing to file a replacement or additional bond or certificate of
   deposit as required under this chapter;

   11.  Failing to show or give a shipping document as required under this
   chapter;

   12.  Refusing to allow a licensed distributor, licensed exporter, or licensed
   importer to defer payment of tax to the supplier, as required by § 58.1-2231;

   13.  Refusing to allow a bulk user of alternative fuel or a retailer of
   alternative fuel who has posted a bond in accordance with § 58.1-2246 to
   defer payment of tax to the provider of alternative fuel, as required by §
   58.1-2252;

   14.  Refusing to allow a licensed distributor or a licensed importer to take a
   deduction or discount allowed by § 58.1-2233 when remitting the tax to the
   supplier, or to allow a licensed retailer of alternative fuel to take a
   deduction or discount allowed by § 58.1-2254 when remitting the tax to the
   provider of alternative fuel;

   15.  Using, delivering, or selling any aviation fuel for use or intended for
   use in highway vehicles or watercraft;

   16.  Violating the provisions of § 58.1-2278;

   17.  Interfering with or refusing to permit seizures authorized under §
   58.1-2274; or

   18.  Delivering fuel from a transport truck or tank wagon to the fuel tank of
   a highway vehicle, except in an emergency.

B. A person who knowingly commits any of the following acts shall be guilty of a
Class 1 misdemeanor:

   1.  Dispenses any fuel on which tax levied pursuant to this chapter has not
   been paid into the supply tank of a highway vehicle, watercraft, or aircraft;
   or

   2.  Allows any fuel on which tax levied pursuant to this chapter has not been
   paid to be dispensed into the supply tank of a highway vehicle, watercraft, or
   aircraft.

HISTORY: 2000, cc. 729, 758; 2006, c. 594.