Any person subject to the provisions of this chapter who fails to make the returns, refuses to permit examination of his records by the Department or its duly authorized agents, or fails to keep the records as required herein shall be guilty, upon conviction, of a Class 2 misdemeanor. Each month of failure to make such returns or keep such records and each refusal of a written demand of the Department to examine, inspect or audit such records shall constitute a separate offense.
Va. Code Ann. § 58.1-1618
Penalty for failure to make return, keep records, or permit examination of records
Known as the Forest Products Tax Act
The act spans §§ 58.1-1600 to 58.1-1622 (22 sections).
Code 1950, §§ 58-838.11, 58-838.12; 1984, c. 675; 1992, c. 763.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.