{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-452.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-452.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-452.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-452.html"}],"law_id":372398,"edition_id":2,"section_id":372398,"structure_id":52991,"section_number":"58.1-452","catch_line":"Fraudulent returns; criminal liability; penalty","history":"Code 1950, \u00a7 58-151.089; 1971, Ex. Sess., c. 171; 1984, c. 675; 2003, c. 180.","full_text":"In addition to other penalties provided by law, any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter 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":1388755,"text":"In addition to other penalties provided by law, any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter 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":52991,"edition_id":2,"name":"Accounting, Returns, Procedures for Corporations","identifier":"14","label":"article","depth":4,"order_by":14,"parent_id":52888,"metadata":{"child_laws":18,"child_structures":0},"date_created":"2026-08-02 03:09:20","date_modified":"2026-08-02 12:35:53","permalink":{"id":1480721,"object_type":"structure","relational_id":52991,"identifier":"14","token":"58.1\/I\/3\/14","url":"\/58.1\/I\/3\/14\/","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":372385,"structure_id":52991,"section_number":"58.1-440","catch_line":"Accounting","url":"\/58.1-440\/","token":"58.1\/I\/3\/14\/58.1-440","metadata":false},{"id":372384,"structure_id":52991,"section_number":"58.1-440.1","catch_line":"Accounting-deferred taxes","url":"\/58.1-440.1\/","token":"58.1\/I\/3\/14\/58.1-440.1","metadata":false},{"id":372386,"structure_id":52991,"section_number":"58.1-441","catch_line":"Reports by corporations","url":"\/58.1-441\/","token":"58.1\/I\/3\/14\/58.1-441","metadata":false},{"id":372387,"structure_id":52991,"section_number":"58.1-442","catch_line":"Separate, combined, or consolidated returns of affiliated corporations","url":"\/58.1-442\/","token":"58.1\/I\/3\/14\/58.1-442","metadata":false},{"id":372388,"structure_id":52991,"section_number":"58.1-443","catch_line":"Prohibition of worldwide consolidation or combination","url":"\/58.1-443\/","token":"58.1\/I\/3\/14\/58.1-443","metadata":false},{"id":372389,"structure_id":52991,"section_number":"58.1-444","catch_line":"Several liability of affiliated corporations","url":"\/58.1-444\/","token":"58.1\/I\/3\/14\/58.1-444","metadata":false},{"id":372391,"structure_id":52991,"section_number":"58.1-445","catch_line":"Consolidation of accounts","url":"\/58.1-445\/","token":"58.1\/I\/3\/14\/58.1-445","metadata":false},{"id":372390,"structure_id":52991,"section_number":"58.1-445.1","catch_line":"Repealed","url":"\/58.1-445.1\/","token":"58.1\/I\/3\/14\/58.1-445.1","metadata":false},{"id":372392,"structure_id":52991,"section_number":"58.1-446","catch_line":"Price manipulation; intercorporate transactions; parent corporations and subsidiaries","url":"\/58.1-446\/","token":"58.1\/I\/3\/14\/58.1-446","metadata":false},{"id":372393,"structure_id":52991,"section_number":"58.1-447","catch_line":"Execution of returns of corporations","url":"\/58.1-447\/","token":"58.1\/I\/3\/14\/58.1-447","metadata":false},{"id":372394,"structure_id":52991,"section_number":"58.1-448","catch_line":"Forms to be furnished","url":"\/58.1-448\/","token":"58.1\/I\/3\/14\/58.1-448","metadata":false},{"id":372395,"structure_id":52991,"section_number":"58.1-449","catch_line":"Supplemental reports","url":"\/58.1-449\/","token":"58.1\/I\/3\/14\/58.1-449","metadata":false},{"id":372396,"structure_id":52991,"section_number":"58.1-450","catch_line":"Failure of corporation to make report or return","url":"\/58.1-450\/","token":"58.1\/I\/3\/14\/58.1-450","metadata":{"court_decisions":""}},{"id":372397,"structure_id":52991,"section_number":"58.1-451","catch_line":"Fraudulent returns, etc., of corporations; penalty","url":"\/58.1-451\/","token":"58.1\/I\/3\/14\/58.1-451","metadata":false},{"id":372398,"structure_id":52991,"section_number":"58.1-452","catch_line":"Fraudulent returns; criminal liability; penalty","url":"\/58.1-452\/","token":"58.1\/I\/3\/14\/58.1-452","metadata":false},{"id":372399,"structure_id":52991,"section_number":"58.1-453","catch_line":"Extension of time for filing returns by corporations","url":"\/58.1-453\/","token":"58.1\/I\/3\/14\/58.1-453","metadata":false},{"id":372400,"structure_id":52991,"section_number":"58.1-454","catch_line":"Department may estimate corporation's tax when no return filed","url":"\/58.1-454\/","token":"58.1\/I\/3\/14\/58.1-454","metadata":false},{"id":372401,"structure_id":52991,"section_number":"58.1-455","catch_line":"Time of payment of corporation income taxes; penalty and interest for nonpayment","url":"\/58.1-455\/","token":"58.1\/I\/3\/14\/58.1-455","metadata":{"court_decisions":{"0":{"name":" .\u202f.\u202f. Commonwealth of Virginia, Department of Taxation v. 1887 .\u202f.\u202f. ","case_number":"0598222","citation":null,"date":"2023-05-23","url":"https:\/\/www.courtlistener.com\/opinion\/9401156\/commonwealth-of-virginia-department-of-taxation-v-1887-holdings-inc\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}}],"previous_section":{"id":372397,"structure_id":52991,"section_number":"58.1-451","catch_line":"Fraudulent returns, etc., of corporations; penalty","url":"\/58.1-451\/","token":"58.1\/I\/3\/14\/58.1-451","metadata":false},"next_section":{"id":372399,"structure_id":52991,"section_number":"58.1-453","catch_line":"Extension of time for filing returns by corporations","url":"\/58.1-453\/","token":"58.1\/I\/3\/14\/58.1-453","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-452\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. 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 1984, chapter 675; in 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0180\">180<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1480779,"object_type":"law","relational_id":372398,"identifier":"58.1-452","token":"58.1\/I\/3\/14\/58.1-452","url":"\/58.1-452\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-452\/","token":"58.1\/I\/3\/14\/58.1-452","dublin_core":{"Title":"Fraudulent returns; criminal liability; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-452","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>In addition to other penalties provided by <span class=\"dictionary\">law<\/span>, any officer of any <span class=\"dictionary\">corporation<\/span> who makes a fraudulent return or statement with <span class=\"dictionary\">intent<\/span> to evade the payment of the taxes prescribed by this chapter 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\nFRAUDULENT RETURNS; CRIMINAL LIABILITY; PENALTY (\u00a7 58.1-452)\n\nIn addition to other penalties provided by law, any officer of any corporation\nwho makes a fraudulent return or statement with intent to evade the payment of\nthe taxes prescribed by this chapter shall be guilty of a Class 6 felony. A\nprosecution under this section shall be commenced within five years next after\nthe commission of the offense.\n\nHISTORY: Code 1950, \u00a7 58-151.089; 1971, Ex. Sess., c. 171; 1984, c. 675; 2003,\nc. 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"}}