Enforcement And Administration

This is Article 7 of the Code of Virginia, titled “Enforcement And Administration.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle II, titled “Taxes Administered By Other Agencies.” It is part of Chapter 22, titled “Virginia Fuels Tax Act.” It’s comprised of the following 18 sections.

§ 58.1-2263
Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
§ 58.1-2264
§ 58.1-2265
Improper sale or use of untaxed fuel; civil penalty
§ 58.1-2266
Late filing or payment; civil penalty
§ 58.1-2267
Refusal to allow inspection or taking of fuel sample; civil penalty
§ 58.1-2268
Engaging in business without a license; civil penalty
§ 58.1-2268.1
Preventing a person from obtaining a license; civil penalty
§ 58.1-2269
False or fraudulent return; civil penalty
§ 58.1-2270
Failure to keep or retain records; civil penalty
§ 58.1-2271
Payment of civil penalties; disposition; waiver
§ 58.1-2272
Prohibited acts; criminal penalties
§ 58.1-2273
Willful commission of prohibited acts; criminal penalties
§ 58.1-2274
Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment
§ 58.1-2275
Record-keeping requirements
§ 58.1-2276
Inspection of records
§ 58.1-2277
Administrative authority
§ 58.1-2278
Equipment requirements
§ 58.1-2279
Marking requirements for dyed diesel fuel storage facilities