CODE OF VIRGINIA

LIABILITY OF CORPORATE OR PARTNERSHIP OFFICER; PENALTY (§ 58.1-2299.19)

Any corporate or partnership officer who directs or causes the business of which
he is a corporate or partnership officer to fail to pay, collect, or truthfully
account for and pay over any fuels tax for which the business is liable to the
Commonwealth or to a trustee shall, in addition to other penalties provided by
law, be liable for a penalty in the amount of the tax evaded or not paid,
collected, or accounted for and paid over. The penalty shall be assessed and
collected in the same manner as such taxes are assessed and collected. However,
this penalty shall be dischargeable in bankruptcy proceedings.

HISTORY: 2012, cc. 217, 225.