{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-348.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-348.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-348.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-348.html"}],"law_id":371835,"edition_id":2,"section_id":371835,"structure_id":52920,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","history":"Code 1950, \u00a7 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984, c. 675; 2003, c. 180.","full_text":"Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, 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.\n\n","order_by":null,"text":{"0":{"id":1386405,"text":"Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, 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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52920,"edition_id":2,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":4,"parent_id":52888,"metadata":{"child_laws":34,"child_structures":0},"date_created":"2026-08-02 03:08:07","date_modified":"2026-08-02 12:35:50","permalink":{"id":1481261,"object_type":"structure","relational_id":52920,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371802,"structure_id":52920,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":371813,"structure_id":52920,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":371811,"structure_id":52920,"section_number":"58.1-341.1","catch_line":"Returns of individuals; 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cost of administration","url":"\/58.1-344.2\/","token":"58.1\/I\/3\/4\/58.1-344.2","metadata":{"court_decisions":""}},{"id":371818,"structure_id":52920,"section_number":"58.1-344.3","catch_line":"Voluntary contributions of refunds requirements","url":"\/58.1-344.3\/","token":"58.1\/I\/3\/4\/58.1-344.3","metadata":false},{"id":371819,"structure_id":52920,"section_number":"58.1-344.4","catch_line":"Voluntary contributions of refunds into Commonwealth Savers Plan accounts","url":"\/58.1-344.4\/","token":"58.1\/I\/3\/4\/58.1-344.4","metadata":false},{"id":371821,"structure_id":52920,"section_number":"58.1-345","catch_line":"Repealed","url":"\/58.1-345\/","token":"58.1\/I\/3\/4\/58.1-345","metadata":{"court_decisions":""}},{"id":371822,"structure_id":52920,"section_number":"58.1-346.1","catch_line":"Expired","url":"\/58.1-346.1\/","token":"58.1\/I\/3\/4\/58.1-346.1","metadata":false},{"id":371823,"structure_id":52920,"section_number":"58.1-346.1:1","catch_line":"Repealed","url":"\/58.1-346.1_1\/","token":"58.1\/I\/3\/4\/58.1-346.1_1","metadata":false},{"id":371824,"structure_id":52920,"section_number":"58.1-346.2","catch_line":"Expired","url":"\/58.1-346.2\/","token":"58.1\/I\/3\/4\/58.1-346.2","metadata":false},{"id":371825,"structure_id":52920,"section_number":"58.1-346.2:1","catch_line":"Repealed","url":"\/58.1-346.2_1\/","token":"58.1\/I\/3\/4\/58.1-346.2_1","metadata":false},{"id":371826,"structure_id":52920,"section_number":"58.1-346.3","catch_line":"Expired","url":"\/58.1-346.3\/","token":"58.1\/I\/3\/4\/58.1-346.3","metadata":{"court_decisions":""}},{"id":371827,"structure_id":52920,"section_number":"58.1-346.3:1","catch_line":"Repealed","url":"\/58.1-346.3_1\/","token":"58.1\/I\/3\/4\/58.1-346.3_1","metadata":false},{"id":371828,"structure_id":52920,"section_number":"58.1-346.4","catch_line":"Expired","url":"\/58.1-346.4\/","token":"58.1\/I\/3\/4\/58.1-346.4","metadata":false},{"id":371829,"structure_id":52920,"section_number":"58.1-346.4:1","catch_line":"Repealed","url":"\/58.1-346.4_1\/","token":"58.1\/I\/3\/4\/58.1-346.4_1","metadata":{"court_decisions":""}},{"id":371830,"structure_id":52920,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":{"court_decisions":""}},{"id":371835,"structure_id":52920,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","url":"\/58.1-348\/","token":"58.1\/I\/3\/4\/58.1-348","metadata":{"court_decisions":{"0":{"name":"Brown v. Commonwealth","case_number":"2964974","citation":"516 S.E.2d 678","date":"1999-07-27","url":"https:\/\/www.courtlistener.com\/opinion\/1066226\/brown-v-commonwealth\/","abstract":" .\u202f.\u202f. 516 S.E.2d 678 (1999) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"Brailey v. Commonwealth","case_number":"2353082","citation":"686 S.E.2d 546","date":"2009-12-22","url":"https:\/\/www.courtlistener.com\/opinion\/1062286\/brailey-v-commonwealth\/","abstract":" .\u202f.\u202f. 686 S.E.2d 546 (2009) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"2":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":371831,"structure_id":52920,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},{"id":371832,"structure_id":52920,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","metadata":{"court_decisions":""}},{"id":371833,"structure_id":52920,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","metadata":false},{"id":371834,"structure_id":52920,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":{"court_decisions":""}},{"id":371836,"structure_id":52920,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","metadata":{"court_decisions":""}},{"id":371837,"structure_id":52920,"section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350","metadata":{"court_decisions":""}},{"id":371862,"structure_id":52920,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","metadata":{"court_decisions":""}},{"id":371883,"structure_id":52920,"section_number":"58.1-352","catch_line":"Memorandum assessments","url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","metadata":{"court_decisions":""}},{"id":371890,"structure_id":52920,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":{"court_decisions":""}},{"id":371894,"structure_id":52920,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":{"court_decisions":""}},{"id":371895,"structure_id":52920,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":371896,"structure_id":52920,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":{"court_decisions":""}}],"previous_section":{"id":371830,"structure_id":52920,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":{"court_decisions":""}},"next_section":{"id":371831,"structure_id":52920,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},"metadata":{"court_decisions":{"0":{"name":"Brown v. Commonwealth","case_number":"2964974","citation":"516 S.E.2d 678","date":"1999-07-27","url":"https:\/\/www.courtlistener.com\/opinion\/1066226\/brown-v-commonwealth\/","abstract":" .\u202f.\u202f. 516 S.E.2d 678 (1999) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"Brailey v. Commonwealth","case_number":"2353082","citation":"686 S.E.2d 546","date":"2009-12-22","url":"https:\/\/www.courtlistener.com\/opinion\/1062286\/brailey-v-commonwealth\/","abstract":" .\u202f.\u202f. 686 S.E.2d 546 (2009) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"2":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-348\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1977, chapter 246; in 1984, chapter 675; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0180\">180<\/a>.<\/p>","references":[{"id":371836,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","order_by":null,"url":"\/58.1-349\/"}],"refers_to":false,"permalink":{"id":1481347,"object_type":"law","relational_id":371835,"identifier":"58.1-348","token":"58.1\/I\/3\/4\/58.1-348","url":"\/58.1-348\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-348\/","token":"58.1\/I\/3\/4\/58.1-348","dublin_core":{"Title":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-348","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Notwithstanding any other provisions of this title and in addition to any other penalties provided by <span class=\"dictionary\">law<\/span>, any <span class=\"dictionary\">individual<\/span> or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by <span class=\"dictionary\">law<\/span>, shall be guilty of a Class 1 <span class=\"dictionary\">misdemeanor<\/span>, or who, with <span class=\"dictionary\">intent<\/span> to defraud the Commonwealth, makes any false statement in any such return, shall be guilty of a Class 6 <span class=\"dictionary\">felony<\/span>. A <span class=\"dictionary\">prosecution<\/span> under this section shall be commenced within five years next after the commission of the <span class=\"dictionary\">offense<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nCRIMINAL PROSECUTION FOR FAILURE OR REFUSAL TO FILE RETURN OF INCOME OR FOR\nMAKING FALSE STATEMENT THEREIN; LIMITATION (\u00a7 58.1-348)\n\nNotwithstanding any other provisions of this title and in addition to any other\npenalties provided by law, any individual or fiduciary required under this\nchapter to make a return of income, who willfully fails or refuses to make such\nreturn, at the time or times required by law, shall be guilty of a Class 1\nmisdemeanor, or who, with intent to defraud the Commonwealth, makes any false\nstatement in any such return, shall be guilty of a Class 6 felony. A prosecution\nunder this section shall be commenced within five years next after the\ncommission of the offense.\n\nHISTORY: Code 1950, \u00a7 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984,\nc. 675; 2003, c. 180.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}