Failure to provide identification number; civil penalty

Va. Code Ann. § 58.1-348.4
in effect
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A. No income tax return preparer may provide tax preparation services for Virginia income tax returns unless he provides his PTIN, as defined in § 58.1-348.3 , when submitting a return and signing as an income tax return preparer. B. In addition to all other penalties provided by law, any person who violates subsection A shall pay a civil penalty to the Department in the amount of $50 per offense, but not to exceed $25,000 per calendar year. No penalty shall be imposed if the violation is reasonable and unintentional as determined by the Department. 2018, c. 150 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-348.4/Fetched: 10/16/2026

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