State Codes and Statutes
Statutes > Virginia > Title-58-1 > Chapter-3 > 58-1-452§ 58.1-452. Fraudulent returns; criminal liability; penalty.
In addition to other penalties provided by law, any officer of anycorporation who makes a fraudulent return or statement with intent to evadethe payment of the taxes prescribed by this chapter shall be guilty of aClass 6 felony. A prosecution under this section shall be commenced withinfive years next after the commission of the offense.
(Code 1950, § 58-151.089; 1971, Ex. Sess., c. 171; 1984, c. 675; 2003, c.180.)
