Section 58.1-2299.9 - Prohibited acts; criminal penaltiesA. Any person who commits any of the following acts is guilty of a Class 1 misdemeanor: 1. Failing to obtain a certificate of registration required by this chapter;2. Failing to file a return required by this chapter;3. Failing to pay a tax when due under this chapter;4. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;5. Failing to keep records as required under this chapter; or6. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning transactions taxable under this chapter.B. A person who knowingly commits any of the following acts is guilty of a Class 1 misdemeanor: 1. Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid; or2. Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid.Amended by Acts 2012, § cc. 217, 225.