Va. Code § 58.1-348

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-348 - Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation

Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, shall be guilty of a Class 6 felony. A prosecution under this section shall be commenced within five years next after the commission of the offense.

Va. Code § 58.1-348

Code 1950, § 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984, c. 675; 2003, c. 180.

Amended by Acts 2003, c. 180.

Amended by Acts 1984, c. 675.

Amended by Acts 1977, c. 246.

Amended by Acts 1971, § Ex. Sess., c. 171.