CODE OF VIRGINIA

FRAUDULENT RETURNS; CRIMINAL LIABILITY; PENALTY (§ 58.1-452)

In addition to other penalties provided by law, 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 guilty of a Class 6 felony. A
prosecution under this section shall be commenced within five years next after
the commission of the offense.

HISTORY: Code 1950, § 58-151.089; 1971, Ex. Sess., c. 171; 1984, c. 675; 2003,
c. 180.