Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
9/26/2020

§ 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.

2012, cc. 217, 225.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.