Willful failure by any employer to (i) make any return required by this article to the Tax Commissioner, (ii) withhold the required tax or to pay it to the Tax Commissioner as specified, or both, or (iii) furnish an employee the written statement required by § 58.1-478 shall be a Class 1 misdemeanor.
Va. Code Ann. § 58.1-485
Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty
Code 1950, § 58-151.15; 1962, c. 612; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.