CODE OF VIRGINIA PENALTIES FOR NONCOMPLIANCE (ยง 20-88.64:4) An employer that willfully fails to comply with an income-withholding order issued in another state and received for enforcement is subject to the same penalties that may be imposed for noncompliance with an order issued by a tribunal of the Commonwealth. HISTORY: 1997, cc. 797, 897; 2015, c. 727.