No person shall advertise or hold out to the public, directly or indirectly, that he will absorb all or any part of the tax levied under this chapter, or that he will relieve the purchaser of the payment of all or any part of such tax. Any person who violates this section shall be guilty of a Class 2 misdemeanor.
2012, cc. 217, 225.
Structure Code of Virginia
Chapter 22.1 - Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
§ 58.1-2293. Regulation; forms
§ 58.1-2294. Disclosure of information; penalties
§ 58.1-2295. Levy; payment of tax
§ 58.1-2296. Backup tax; liability
§ 58.1-2297. When tax return and payment are due; credits for overpayment
§ 58.1-2299.1. Exclusion from professional license tax
§ 58.1-2299.2. Certificates of registration; issuance; civil penalty
§ 58.1-2299.3. Collection of tax
§ 58.1-2299.4. Absorption of tax prohibited
§ 58.1-2299.5. Sale of business
§ 58.1-2299.6. Late filing or payment; civil penalty
§ 58.1-2299.7. False or fraudulent return; civil penalty
§ 58.1-2299.8. Payment of civil penalty; disposition; waiver
§ 58.1-2299.9. Prohibited acts; criminal penalties
§ 58.1-2299.10. Willful commission of prohibited acts; criminal penalties
§ 58.1-2299.12. Jeopardy assessment
§ 58.1-2299.13. Memorandum of lien for collection of taxes
§ 58.1-2299.14. Recordkeeping requirements; inspection of records; civil penalties
§ 58.1-2299.15. Application to Commissioner for correction; appeal
§ 58.1-2299.16. Period of limitations
§ 58.1-2299.17. Waiver of time limitation on assessment of taxes
§ 58.1-2299.18. Suits to recover taxes
§ 58.1-2299.19. Liability of corporate or partnership officer; penalty