Va. Code § 58.1-485

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

Section 58.1-485 - Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty

Willful failure by any employer to (i) make any return required by this article to the Tax Commissioner, (ii) withhold the required tax or to pay it to the Tax Commissioner as specified, or both, or (iii) furnish an employee the written statement required by § 58.1-478 shall be a Class 1 misdemeanor.

Va. Code § 58.1-485

Code 1950, § 58-151.15; 1962, c. 612; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1962, c. 612.