CODE OF VIRGINIA

PENALTIES (§ 58.1-3111)

Any person who refuses to (i) furnish to the commissioner of the revenue access
to books of account or other papers and records, (ii) furnish information to the
commissioner of the revenue relating to the assessment of taxes, (iii) answer
under oath questions touching any person’s tax liability, or (iv) exhibit
to the commissioner of the revenue any subject of taxation liable to assessment
by the commissioner of the revenue, shall be deemed guilty of a Class 3
misdemeanor. Each day’s refusal to furnish such access or information
shall constitute a separate offense. No person other than the taxpayer shall be
convicted under this section unless he has willfully failed to comply with a
summons properly issued under § 58.1-3110.

HISTORY: Code 1950, § 58-875; 1980, c. 317; 1984, c. 675; 1990, c. 162; 2002,
c. 363.