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Developed and maintained by the Division of Legislative Automated Systems.
1996 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3907 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3907. Willful failure to collect and account for tax; penalty.
A. Any corporate or partnership officer as defined in § 58.1-3906,
or any other person required to collect, account for and pay over any local
admission, transient occupancy, food and beverage, daily rental property
or cigarette tax taxes administered by the commissioner of the
revenue or other authorized officer, who willfully fails to collect or
truthfully account for and pay over such tax, and any such officer or person
who willfully evades or attempts to evade any such tax or the payment thereof,
shall, in addition to any other penalties provided by law, be guilty of a Class
1 misdemeanor.
B. Any criminal case brought pursuant to this section may be prosecuted by either the attorney for the Commonwealth or other attorney charged with the responsibility for prosecution of a violation of local ordinances.