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2003 SESSION
035417408Be it enacted by the General Assembly of Virginia:
1. That §§ 58.1-348 and 58.1-452 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-348. Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation.
Notwithstanding any other provisions of this title and in addition to any other
penalties provided by law, any individual or fiduciary required under this
chapter to make a return of income, who willfully fails or refuses to make such
return, at the time or times required by law, shall be guilty of a Class 1
misdemeanor, or who, with intent to defraud the Commonwealth, makes any false
statement in any such return, shall be guilty of a Class 1 misdemeanor Class 6
felony. A prosecution under this section shall be commenced within five years
next after the commission of the offense.
§ 58.1-452. Fraudulent returns; criminal liability; penalty.
In addition to other penalties provided by law, any officer of any corporation
who makes a fraudulent return or statement with intent to evade the payment of
the taxes prescribed by this chapter shall be guilty of a Class 1 misdemeanor
Class 6 felony. A prosecution under this section shall be commenced within five
years next after the commission of the offense.
2. That the provisions of this act may result in a net increase in periods of imprisonment or commitment. Pursuant to § 30-19.1:4, the estimated amount of the necessary appropriation is $8,402 for periods of imprisonment in state adult correctional facilities and is $0 for periods of commitment to the custody of the Department of Juvenile Justice.