Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty

Va. Code Ann. § 4.1-331
in effect
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No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236 ; (ii) deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with § 4.1-204 . Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor. Code 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/4.1-331/Fetched: 10/16/2026

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