Any person required under this article to file a declaration of estimated tax who willfully fails or refuses to file such declaration, at the time or times required by this article, and any person who, with intent to defraud the Commonwealth, makes any false statement in any such declaration, shall be guilty of a Class 1 misdemeanor.
Va. Code Ann. § 58.1-496
Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
Code 1950, § 58-151.27; 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.