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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>372553</law_id><section_number>58.1-637</section_number><catch_line>Bad checks</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><referred_to_by><reference>18.2-182.1</reference><reference>58.1-661</reference></referred_to_by><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="4" identifier="6">Retail Sales and Use Tax</unit></structure><text>
						<section><p>If any check tendered for any amount due under this chapter is not paid by the bank on which it is drawn and such <span class="dictionary">person</span> fails to pay the Commissioner the amount due the Commonwealth within five days after the Commissioner has given him written notice by registered or certified mail or in <span class="dictionary">person</span> by an agent that such check was returned unpaid, the <span class="dictionary">person</span> by whom such check was tendered shall be guilty of a violation of &#xA7;&#xA0;<a class="law" title="Issuing bad checks in payment of taxes" href="/18.2-182.1/">18.2-182.1</a>.</p></section></text><history>Code 1950, &#xA7; 58-441.35; 1966, c. 151; 1984, c. 675; 1992, c. 763.</history><metadata><court_decisions><item key="0"><name>Commonwealth v. Hensley</name><case_number>No. 0494-87-3</case_number><citation>7 Va. App. 468</citation><date>1988-12-20</date><url>https://www.courtlistener.com/opinion/6931641/commonwealth-v-hensley/</url><abstract> .&#x202F;.&#x202F;. Opinion .&#x202F;.&#x202F;. </abstract><court_html><abbr title="Court of Appeals">COA</abbr></court_html></item></court_decisions></metadata></law>
