Title 58.1. Taxation
Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
§ 58.1-2299.9. Prohibited acts; criminal penalties.
A. Any person who commits any of the following acts is guilty of a Class 1 misdemeanor:
1. Failing to obtain a certificate of registration required by this chapter;
2. Failing to file a return required by this chapter;
3. Failing to pay a tax when due under this chapter;
4. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;
5. Failing to keep records as required under this chapter; or
6. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning transactions taxable under this chapter.
B. A person who knowingly commits any of the following acts is guilty of a Class 1 misdemeanor:
1. Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid; or
2. Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid.
