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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
11/5/2024

23VAC10-210-850. Liability of corporate and partnership officers; penalty.

A. Generally. Any corporate officer or partnership officer who willfully evades, or who fails to pay, collect or truthfully account for and remit sales and use tax is liable for a penalty equal to the amount of tax evaded, not collected, not paid or not accounted for and paid and shall also be guilty of a Class 1 misdemeanor.

Any corporate or partnership officer who willfully fails to file sales and use tax returns, maintain records or supply information is guilty of a Class 1 misdemeanor.

B. "Corporate or partnership officer," defined. A "corporate or partnership officer," as used in this regulation, means an officer or employee of a corporation or a member or employee of a partnership who has a duty to collect, pay, account for and remit, file returns, or retain and supply records relative to the sales and use tax and who:

1. Had knowledge of evasion of the tax or failure to collect, pay, account for and remit the tax or failure to file returns or retain and supply records; and

2. Had the authority to prevent such evasion or failure.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-57.1; added, eff. January 1, 1985.

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