Any person who engages in any business activity within the Commonwealth for which a license is required by this chapter without a valid license shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $5,000. The amount of the civil penalty assessed against a person for his second or subsequent violation shall be $10,000.
Va. Code Ann. § 58.1-2268
Engaging in business without a license; civil penalty
Known as the Virginia Fuels Tax Act
The act spans §§ 58–58 (94 sections).
2000, cc. 729, 758.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.