{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3907.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3907.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3907.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3907.html"}],"law_id":372079,"edition_id":2,"section_id":372079,"structure_id":52963,"section_number":"58.1-3907","catch_line":"Willful failure to collect and account for tax; penalty","history":"1995, c. 557; 1996, c. 528; 2014, cc. 723, 785.","full_text":"A\n\nAny corporate or partnership officer as defined in § 58.1-3906, or any other person required to collect, account for and pay over any local admission, transient occupancy, food and beverage, daily rental property or cigarette taxes administered by the commissioner of the revenue or other authorized officer, who willfully fails to collect or truthfully account for and pay over such tax, and any such officer or person who willfully evades or attempts to evade any such tax or the payment thereof, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.\n\nB\n\nAny person who willfully utilizes a device or software to falsify the electronic records of cash registers or other point-of-sale systems or otherwise manipulates transaction records that affect any local tax liability shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.\n\nC\n\nIn addition to the criminal penalty provided in subsection B and any other civil or criminal penalty provided in this title, any person violating subsection B shall pay a civil penalty of $20,000, to be assessed by the commissioner of the revenue and collected by the treasurer as other local taxes are collected and deposited into the treasury of the political subdivision of the Commonwealth served by the treasurer.\n\nD\n\nAny criminal case brought pursuant to this section may be prosecuted by either the attorney for the Commonwealth or other attorney charged with the responsibility for prosecution of a violation of local ordinances.\n\n","order_by":null,"text":{"0":{"id":1387231,"text":"Any corporate or partnership officer as defined in § 58.1-3906, or any other person required to collect, account for and pay over any local admission, transient occupancy, food and beverage, daily rental property or cigarette taxes administered by the commissioner of the revenue or other authorized officer, who willfully fails to collect or truthfully account for and pay over such tax, and any such officer or person who willfully evades or attempts to evade any such tax or the payment thereof, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1387232,"text":"Any person who willfully utilizes a device or software to falsify the electronic records of cash registers or other point-of-sale systems or otherwise manipulates transaction records that affect any local tax liability shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1387233,"text":"In addition to the criminal penalty provided in subsection B and any other civil or criminal penalty provided in this title, any person violating subsection B shall pay a civil penalty of $20,000, to be assessed by the commissioner of the revenue and collected by the treasurer as other local taxes are collected and deposited into the treasury of the political subdivision of the Commonwealth served by the treasurer.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":1387234,"text":"Any criminal case brought pursuant to this section may be prosecuted by either the attorney for the Commonwealth or other attorney charged with the responsibility for prosecution of a violation of local ordinances.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":52963,"edition_id":2,"name":"Enforcement by the Commissioner of Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52962,"metadata":{"child_laws":10,"child_structures":0},"date_created":"2026-08-02 03:08:39","date_modified":"2026-08-02 12:36:16","permalink":{"id":1485661,"object_type":"structure","relational_id":52963,"identifier":"1","token":"58.1\/III\/39\/1","url":"\/58.1\/III\/39\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52962,"edition_id":2,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":11,"parent_id":52890,"metadata":{"child_laws":101,"child_structures":5},"date_created":"2026-08-02 03:08:39","date_modified":"2026-08-02 12:36:16","permalink":{"id":1485659,"object_type":"structure","relational_id":52962,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":372071,"structure_id":52963,"section_number":"58.1-3900","catch_line":"Filing of returns","url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900","metadata":{"court_decisions":{"0":{"name":"City of Lynchburg v. ENGLISH CONST.","case_number":"081344","citation":"675 S.E.2d 197","date":"2009-04-17","url":"https:\/\/www.courtlistener.com\/opinion\/1058361\/city-of-lynchburg-v-english-const\/","abstract":" .\u202f.\u202f. 675 S.E.2d 197 (2009) .\u202f.\u202f. ","court_html":"SCV<\/abbr>"},"1":{"name":"Small v. Federal Nat'l Mortgage Ass'n","case_number":"130317","citation":null,"date":"2013-09-12","url":"https:\/\/www.courtlistener.com\/opinion\/1057715\/small-v-federal-natl-mortgage-assn\/","abstract":" .\u202f.\u202f. PRESENT: All the Justices .\u202f.\u202f. ","court_html":"SCV<\/abbr>"}}}},{"id":372072,"structure_id":52963,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","metadata":false},{"id":372073,"structure_id":52963,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","metadata":false},{"id":372075,"structure_id":52963,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","metadata":false},{"id":372074,"structure_id":52963,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1","metadata":false},{"id":372076,"structure_id":52963,"section_number":"58.1-3904","catch_line":"Omitted lands","url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904","metadata":false},{"id":372077,"structure_id":52963,"section_number":"58.1-3905","catch_line":"Forms for assessment of omitted taxes","url":"\/58.1-3905\/","token":"58.1\/III\/39\/1\/58.1-3905","metadata":false},{"id":372078,"structure_id":52963,"section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","url":"\/58.1-3906\/","token":"58.1\/III\/39\/1\/58.1-3906","metadata":false},{"id":372079,"structure_id":52963,"section_number":"58.1-3907","catch_line":"Willful failure to collect and account for tax; penalty","url":"\/58.1-3907\/","token":"58.1\/III\/39\/1\/58.1-3907","metadata":false},{"id":372080,"structure_id":52963,"section_number":"58.1-3908","catch_line":"Reserved","url":"\/58.1-3908\/","token":"58.1\/III\/39\/1\/58.1-3908","metadata":false}],"previous_section":{"id":372078,"structure_id":52963,"section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","url":"\/58.1-3906\/","token":"58.1\/III\/39\/1\/58.1-3906","metadata":false},"next_section":{"id":372080,"structure_id":52963,"section_number":"58.1-3908","catch_line":"Reserved","url":"\/58.1-3908\/","token":"58.1\/III\/39\/1\/58.1-3908","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3907\/","history_text":"

This law was first created in 1995. The record of its establishment is cataloged in chapter 557<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 2 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 1996, chapter 528<\/a>; in 2014, chapters 723<\/a> and 785<\/a>.<\/p>","references":false,"refers_to":[{"id":372078,"section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","order_by":null,"url":"\/58.1-3906\/"}],"permalink":{"id":1485695,"object_type":"law","relational_id":372079,"identifier":"58.1-3907","token":"58.1\/III\/39\/1\/58.1-3907","url":"\/58.1-3907\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3907\/","token":"58.1\/III\/39\/1\/58.1-3907","dublin_core":{"Title":"Willful failure to collect and account for tax; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3907","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any corporate or partnership officer as defined in § 58.1-3906<\/a>, or any other person required to collect, account for and pay over any local admission, transient occupancy, food and beverage, daily rental property or cigarette taxes administered by the commissioner of the revenue or other authorized officer, who willfully fails to collect or truthfully account for and pay over such tax, and any such officer or person who willfully evades or attempts to evade any such tax or the payment thereof, shall, in addition to any other penalties provided by law<\/span>, be guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any person who willfully utilizes a device or software to falsify the electronic records of cash registers or other point-of-sale systems or otherwise manipulates transaction records that affect any local tax liability shall, in addition to any other penalties provided by law<\/span>, be guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In addition to the criminal penalty<\/span> provided in subsection B and any other civil or criminal penalty<\/span> provided in this title, any person violating subsection B shall pay a civil penalty<\/span> of $20,000, to be assessed by the commissioner of the revenue and collected by the treasurer as other local taxes are collected and deposited into the treasury of the political subdivision of the Commonwealth served by the treasurer. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any criminal case brought pursuant to this section may be prosecuted by either the attorney for the Commonwealth or other attorney charged with the responsibility for prosecution<\/span> of a violation of local ordinances<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWILLFUL FAILURE TO COLLECT AND ACCOUNT FOR TAX; PENALTY (\u00a7 58.1-3907)\n\nA. Any corporate or partnership officer as defined in § 58.1-3906, or any\nother person required to collect, account for and pay over any local admission,\ntransient occupancy, food and beverage, daily rental property or cigarette taxes\nadministered by the commissioner of the revenue or other authorized officer, who\nwillfully fails to collect or truthfully account for and pay over such tax, and\nany such officer or person who willfully evades or attempts to evade any such\ntax or the payment thereof, shall, in addition to any other penalties provided\nby law, be guilty of a Class 1 misdemeanor.\n\nB. Any person who willfully utilizes a device or software to falsify the\nelectronic records of cash registers or other point-of-sale systems or otherwise\nmanipulates transaction records that affect any local tax liability shall, in\naddition to any other penalties provided by law, be guilty of a Class 1\nmisdemeanor.\n\nC. In addition to the criminal penalty provided in subsection B and any other\ncivil or criminal penalty provided in this title, any person violating\nsubsection B shall pay a civil penalty of $20,000, to be assessed by the\ncommissioner of the revenue and collected by the treasurer as other local taxes\nare collected and deposited into the treasury of the political subdivision of\nthe Commonwealth served by the treasurer.\n\nD. Any criminal case brought pursuant to this section may be prosecuted by\neither the attorney for the Commonwealth or other attorney charged with the\nresponsibility for prosecution of a violation of local ordinances.\n\nHISTORY: 1995, c. 557; 1996, c. 528; 2014, cc. 723, 785.","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"}}