Fraudulent returns, etc., of corporations; penalty

Va. Code Ann. § 58.1-451
in effect
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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 liable to a penalty of not more than $1,000, to be assessed and collected in the manner prescribed in § 58.1-450 . Code 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-451/Fetched: 10/16/2026

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