Any person liable for a tax levied under this chapter who files a false or fraudulent return with the intent to evade the tax shall be subject to a civil penalty. The amount of the civil penalty shall be equal to fifty percent of the amount of the tax intended to be evaded by the filing of such return. The civil penalty shall be in addition to the amount of the tax intended to be evaded.
Va. Code Ann. § 58.1-2269
False or fraudulent return; 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.