Title 58.1. Taxation
Chapter 22. Virginia Fuels Tax Act
§ 58.1-2270. Failure to keep or retain records; civil penalty.
Any person who fails to keep or retain records as required by this chapter shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation.