Any person who fails to keep or retain records as required by this chapter shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation.
Va. Code Ann. § 58.1-2270
Failure to keep or retain records; 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.