79509858.1-349Virginia Decodedhttps://vacode.org2016TaxationTaxes Administered By The Department Of TaxationIncome TaxAccounting, Returns, Procedures For IndividualsInformation returns prima facie evidenceCode 1950, § 58-151.075; 1971, Ex. Sess., c. 171; 1984, c. 675.http://law.lis.virginia.gov/vacode/58.1-349/58.1-348Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation/58.1-348//58.1-349/58.1/I/3/4/58.1-349

In any prosecution under § 58.1-348, any information return filed with the Department of Taxation or with the local commissioners of the revenue, as required by this chapter, may be admitted in evidence in any court in the Commonwealth as prima facie evidence of what is stated in said return.section

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