Any corporate or partnership officer as defined in § 58.1-1813, or any other person required to collect, account for and pay over any sales, use or withholding tax, 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.
Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675.
Structure Code of Virginia
Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes
§ 58.1-1800. Local treasurer to receive state taxes; list of delinquent taxes
§ 58.1-1802. When delinquent state taxes charged off; notification and record of charge-off
§ 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty
§ 58.1-1802.2. Delinquent returns; enforcement; when approval required
§ 58.1-1804. Collection out of estate in hands of or debts due by third party
§ 58.1-1805. Memorandum of lien for collection of taxes; release of lien
§ 58.1-1806. Additional proceedings for the collection of taxes; jurisdiction and venue
§ 58.1-1807. Judgment or decree; effect thereof; enforcement
§ 58.1-1808. Collection in foreign jurisdiction
§ 58.1-1812. Assessment of omitted taxes by the Department of Taxation
§ 58.1-1814. Criminal liability for failure to file returns or keep records
§ 58.1-1815. Willful failure to collect and account for tax
§ 58.1-1816. Conversion of trust taxes; penalty; limitation of prosecutions
§ 58.1-1817. Installment agreements for the payment of taxes
§ 58.1-1817.1. Waiver of tax penalties for small businesses
§ 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders
§ 58.1-1821. Application to Tax Commissioner for correction
§ 58.1-1822. Action of Tax Commissioner on application for correction
§ 58.1-1824. Protective claim for refund
§ 58.1-1827. Correction of double assessments
§ 58.1-1829. Costs in proceedings under §§ 58.1-1825 through 58.1-1828
§ 58.1-1831. No injunctions against assessment or collection of taxes
§ 58.1-1832. Chapter includes taxes, levies, penalties and interest
§ 58.1-1833. Interest on overpayments or improper collection
§ 58.1-1834. Taxpayer meetings; representation; recording meetings