Va. Code Ann. § 58.1-636

Penalty for failure to file return or making false return

Known as the Virginia Retail Sales and Use Tax Act

The act spans §§ 58.1-600 to 58.1-639.1 (84 sections).

Code 1950, § 58-441.39; 1966, c. 151; 1984, c. 675.

Any dealer subject to the provisions of this chapter failing or refusing to file a return herein required to be made, or failing or refusing to file a supplemental return or other data required by the Tax Commissioner, or who makes a false or fraudulent return with intent to evade the tax hereby levied, or who makes a false or fraudulent claim for refund, or who gives or knowingly receives a false or fraudulent exemption certificate, or who violates any other provision of this chapter, punishment for which is not otherwise herein provided, shall be guilty of a Class 1 misdemeanor.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.