CODE OF VIRGINIA

FRAUDULENT RETURNS, ETC., OF CORPORATIONS; PENALTY (§ 58.1-451)

Any officer of any corporation who makes a fraudulent return or statement with
intent to evade the payment of the taxes prescribed by this chapter shall be
liable to a penalty of not more than $ 1,000, to be assessed and collected in
the manner prescribed in § 58.1-450.

HISTORY: Code 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.