CODE OF VIRGINIA

PENALTY FOR FAILURE TO FILE RETURN OR MAKING FALSE RETURN (§ 58.1-636)

Any dealer subject to the provisions of this chapter failing or refusing to file
a return herein required to be made, or failing or refusing to file a
supplemental return or other data required by the Tax Commissioner, or who makes
a false or fraudulent return with intent to evade the tax hereby levied, or who
makes a false or fraudulent claim for refund, or who gives or knowingly receives
a false or fraudulent exemption certificate, or who violates any other provision
of this chapter, punishment for which is not otherwise herein provided, shall be
guilty of a Class 1 misdemeanor.

HISTORY: Code 1950, § 58-441.39; 1966, c. 151; 1984, c. 675.