{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-394.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-394.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-394.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-394.2.html"}],"law_id":372123,"edition_id":2,"section_id":372123,"structure_id":52961,"section_number":"58.1-394.2","catch_line":"Fraudulent returns, etc., of pass-through entities; penalty","history":"2004, Sp. Sess. I, c. 3.","full_text":"A\n\nAny officer or owner of any pass-through entity who makes a fraudulent return or statement with the intent of assisting or facilitating the evasion of the payment of the taxes prescribed by this chapter by the pass-through entity or an owner shall be liable for a penalty of not more than $1,000, to be assessed and collected in the manner provided for the assessment and collection of taxes under this chapter or in a civil action, at the instance of the Department.\n\nB\n\nIn addition to other penalties provided by law, any officer or owner of a pass-through entity who makes a fraudulent return or statement with the intent of assisting or facilitating the evasion of the payment of the taxes prescribed by this chapter by the pass-through entity or an owner, or who willfully fails or refuses to make a return required by this chapter at the time or times required by law shall be guilty of a Class 1 misdemeanor. 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":1387319,"text":"Any officer or owner of any pass-through entity who makes a fraudulent return or statement with the intent of assisting or facilitating the evasion of the payment of the taxes prescribed by this chapter by the pass-through entity or an owner shall be liable for a penalty of not more than $1,000, to be assessed and collected in the manner provided for the assessment and collection of taxes under this chapter or in a civil action, at the instance of the Department.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1387320,"text":"In addition to other penalties provided by law, any officer or owner of a pass-through entity who makes a fraudulent return or statement with the intent of assisting or facilitating the evasion of the payment of the taxes prescribed by this chapter by the pass-through entity or an owner, or who willfully fails or refuses to make a return required by this chapter at the time or times required by law shall be guilty of a Class 1 misdemeanor. 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Commonwealth of Virginia, Department of Taxation v. FJ .\u202f.\u202f. ","case_number":"0701232","citation":null,"date":"2024-11-12","url":"https:\/\/www.courtlistener.com\/opinion\/10272400\/commonwealth-of-virginia-department-of-taxation-v-fj-management-inc\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. 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A.<\/span> Any officer or owner<\/span> of any pass-through entity<\/span> who makes a fraudulent return or statement with the intent<\/span> of assisting or facilitating the evasion of the payment of the taxes prescribed by this chapter by the pass-through entity<\/span> or an owner<\/span> shall be liable for a penalty<\/span> of not more than $1,000, to be assessed and collected in the manner provided for the assessment and collection of taxes under this chapter or in a civil action<\/span>, at the instance of the Department<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to other penalties provided by law<\/span>, any officer or owner<\/span> of a pass-through entity<\/span> who makes a fraudulent return or statement with the intent<\/span> of assisting or facilitating the evasion of the payment of the taxes prescribed by this chapter by the pass-through entity<\/span> or an owner<\/span>, or who willfully fails or refuses to make a return required by this chapter at the time or times required by law<\/span> shall be guilty of a Class 1 misdemeanor<\/span>. A prosecution<\/span> under this section shall be commenced within five years next after the commission of the offense<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFRAUDULENT RETURNS, ETC., OF PASS-THROUGH ENTITIES; PENALTY (\u00a7 58.1-394.2)\n\nA. Any officer or owner of any pass-through entity who makes a fraudulent return\nor statement with the intent of assisting or facilitating the evasion of the\npayment of the taxes prescribed by this chapter by the pass-through entity or an\nowner shall be liable for a penalty of not more than $1,000, to be assessed and\ncollected in the manner provided for the assessment and collection of taxes\nunder this chapter or in a civil action, at the instance of the Department.\n\nB. In addition to other penalties provided by law, any officer or owner of a\npass-through entity who makes a fraudulent return or statement with the intent\nof assisting or facilitating the evasion of the payment of the taxes prescribed\nby this chapter by the pass-through entity or an owner, or who willfully fails\nor refuses to make a return required by this chapter at the time or times\nrequired by law shall be guilty of a Class 1 misdemeanor. A prosecution under\nthis section shall be commenced within five years next after the commission of\nthe offense.\n\nHISTORY: 2004, Sp. Sess. I, c. 3.","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"}}