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2002 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3111 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3111. Penalties.
Any person who refuses to (i) furnish to the commissioner of the revenue access
to books of account or other papers and records, (ii) furnish information to
the commissioner of the revenue relating to the assessment of taxes, (iii)
answer under oath questions touching any person's tax liability, or (iv)
exhibit to the commissioner of the revenue any subject of taxation liable to
assessment by the commissioner of the revenue, shall be deemed guilty of a
Class 3 misdemeanor. Each day's refusal to furnish such access or information
shall constitute a separate offense. No person other than the taxpayer shall be
convicted under this section unless he has willfully failed to comply with a summons
properly issued under § 58.1-3110.