{"law_id":"791761","section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","history":"Code 1950, \u00a7 58-151.12; 1962, c. 612; 1984, c. 675.","order_by":null,"metadata":false,"court_decisions":{},"official_url":"http:\/\/law.lis.virginia.gov\/vacode\/58.1-471\/","refers_to":false,"url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471","structure":{"1":{"id":"463","name":"Income Tax Withholding","identifier":"16","label":"article","url":"\/58.1\/I\/3\/16\/"},"2":{"id":"88","name":"Income Tax","identifier":"3","label":"chapter","url":"\/58.1\/I\/3\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"referred_to_by":false,"edition_id":"11","section_id":"791761","structure_id":"463","full_text":"Any individual required to supply information to his employer under this article who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under this article, shall be guilty of a Class 1 misdemeanor.","text":{"0":{"id":"2555191","text":"Any individual required to supply information to his employer under this article who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under this article, shall be guilty of a Class 1 misdemeanor.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":{"1":{"id":"463","name":"Income Tax Withholding","identifier":"16","label":"article","url":"\/58.1\/I\/3\/16\/"},"2":{"id":"88","name":"Income Tax","identifier":"3","label":"chapter","url":"\/58.1\/I\/3\/"},"3":{"id":"2","name":"Taxes Administered By The Department Of Taxation","identifier":"I","label":"subtitle","url":"\/58.1\/I\/"},"4":{"id":"1","name":"Taxation","identifier":"58.1","label":"title","url":"\/58.1\/"}},"structure_contents":{"0":{"id":"786728","structure_id":"463","section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460"},"1":{"id":"768391","structure_id":"463","section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461"},"2":{"id":"783206","structure_id":"463","section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462"},"3":{"id":"789123","structure_id":"463","section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463"},"4":{"id":"789755","structure_id":"463","section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages","url":"\/58.1-464\/","token":"58.1\/I\/3\/16\/58.1-464"},"5":{"id":"795334","structure_id":"463","section_number":"58.1-465","catch_line":"Overlapping pay periods, and payment by agent or fiduciary","url":"\/58.1-465\/","token":"58.1\/I\/3\/16\/58.1-465"},"6":{"id":"795311","structure_id":"463","section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466"},"7":{"id":"768774","structure_id":"463","section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467"},"8":{"id":"781766","structure_id":"463","section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468"},"9":{"id":"774886","structure_id":"463","section_number":"58.1-469","catch_line":"Included and excluded wages","url":"\/58.1-469\/","token":"58.1\/I\/3\/16\/58.1-469"},"10":{"id":"786460","structure_id":"463","section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470"},"11":{"id":"791761","structure_id":"463","section_number":"58.1-471","catch_line":"Fraudulent withholding exemption certificate or failure to supply information","url":"\/58.1-471\/","token":"58.1\/I\/3\/16\/58.1-471"},"12":{"id":"771748","structure_id":"463","section_number":"58.1-472","catch_line":"Employer's returns and payments of withheld taxes","url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472"},"13":{"id":"782925","structure_id":"463","section_number":"58.1-473","catch_line":"Jeopardy assessments","url":"\/58.1-473\/","token":"58.1\/I\/3\/16\/58.1-473"},"14":{"id":"780131","structure_id":"463","section_number":"58.1-474","catch_line":"Liability of employer for failure to withhold","url":"\/58.1-474\/","token":"58.1\/I\/3\/16\/58.1-474"},"15":{"id":"792615","structure_id":"463","section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475"},"16":{"id":"781082","structure_id":"463","section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476"},"17":{"id":"795955","structure_id":"463","section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477"},"18":{"id":"765273","structure_id":"463","section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478"},"19":{"id":"768002","structure_id":"463","section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1"},"20":{"id":"785497","structure_id":"463","section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479"},"21":{"id":"777487","structure_id":"463","section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480"},"22":{"id":"784437","structure_id":"463","section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481"},"23":{"id":"792575","structure_id":"463","section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482"},"24":{"id":"785382","structure_id":"463","section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483"},"25":{"id":"783971","structure_id":"463","section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484"},"26":{"id":"786868","structure_id":"463","section_number":"58.1-485","catch_line":"Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty","url":"\/58.1-485\/","token":"58.1\/I\/3\/16\/58.1-485"},"27":{"id":"774120","structure_id":"463","section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1"},"28":{"id":"774746","structure_id":"463","section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486"}},"previous_section":{"id":"786460","structure_id":"463","section_number":"58.1-470","catch_line":"Withholding exemption certificates","url":"\/58.1-470\/","token":"58.1\/I\/3\/16\/58.1-470"},"next_section":{"id":"771748","structure_id":"463","section_number":"58.1-472","catch_line":"Employer's returns and payments of withheld taxes","url":"\/58.1-472\/","token":"58.1\/I\/3\/16\/58.1-472"},"references":false,"formats":{"txt":"\/58.1-471.txt","json":"\/58.1-471.json","xml":"\/58.1-471.xml"},"dublin_core":{"Title":"Fraudulent withholding exemption certificate or failure to supply information","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-471","Relation":"Code of Virginia"},"plain_text":"                                 CODE OF VIRGINIA\n\nFRAUDULENT WITHHOLDING EXEMPTION CERTIFICATE OR FAILURE TO SUPPLY INFORMATION\n(\u00a7 58.1-471)\n\nAny individual required to supply information to his employer under this article\nwho willfully supplies false or fraudulent information, or who willfully fails\nto supply information thereunder which would require an increase in the tax to\nbe withheld under this article, shall be guilty of a Class 1 misdemeanor.\n\nHISTORY: Code 1950, \u00a7 58-151.12; 1962, c. 612; 1984, c. 675."}