Va. Code § 58.1-496

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-496 - Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor

Any person required under this article to file a declaration of estimated tax who willfully fails or refuses to file such declaration, at the time or times required by this article, and any person who, with intent to defraud the Commonwealth, makes any false statement in any such declaration, shall be guilty of a Class 1 misdemeanor.

Va. Code § 58.1-496

Code 1950, § 58-151.27; 1962, c. 612; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1962, c. 612.