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1999 SESSION
992550252Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3906 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3906. Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes.
A. Any corporate or , partnership or limited liability company officer who
willfully fails to pay, collect, or truthfully account for and pay over any local admission, transient occupancy, food and
beverage, or daily rental property tax administered by the commissioner of
revenue or other authorized officer, or willfully attempts in any manner to
evade or defeat any such tax or the payment thereof, shall, in addition to
other penalties provided by law, be liable for a penalty of the amount of the
tax evaded or not paid, collected, or accounted for and paid over, to be
assessed and collected in the same manner as such taxes are assessed and
collected.
B. The term "corporate or , partnership or limited liability company officer"
as used in this section means an officer or employee of a corporation, or a
member, manager or employee of a partnership or limited liability company
who, as such officer, employee or , member or manager, is under a duty to
perform on behalf of the corporation or , partnership or limited liability
company the act in respect of which the violation occurs and who (i) had
actual knowledge of the failure or attempt as set forth herein and (ii) had authority
to prevent such failure or attempt.