79454558.1-2299.10Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By Other AgenciesMotor Vehicle Fuels Sales Tax In Certain Transportation DistrictsWillful commission of prohibited acts; criminal penalties2012, cc. 217, 225.http://law.lis.virginia.gov/vacode/58.1-2299.10//58.1-2299.10/58.1/II/22.1/58.1-2299.10Any person who willfully commits any of the following acts with the intent to (i) evade or circumvent the taxes imposed under this chapter or (ii) assist any other person in efforts to evade or circumvent such taxes is guilty of a Class 6 felony, if he:section1 Does not pay the taxes imposed under this chapter and diverts the proceeds from such taxes for other purposes;section112 Illegally collects taxes imposed under this chapter when not authorized or licensed by the Commissioner to do so;section332 Conspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of proceeds from taxes levied under this chapter;section442 Fails to remit to the Commissioner any tax levied pursuant to this chapter, if he (i) has added, or represented that he has added, the tax to the sales price for the fuel and (ii) has collected the amount of the tax; orsection552 Applies for or collects from the Department a tax credit when the person knows or has reason to know that fuel for which the credit is claimed has been or will be used for a taxable purpose; however, if the amount of fuel involved is not more than 20 gallons, such person is guilty of a Class 1 misdemeanor.section662