Va. Code § 58.1-3387
Current with changes from the 2024 legislative session through ch. 845
Any person refusing to answer the summons of the board of equalization, to furnish information or to produce his books of account, papers and other records, as required by this chapter, shall be deemed guilty of a Class 4 misdemeanor, and each day's failure to answer such summons, to furnish such information or to produce such books of account, papers and other records shall constitute a separate offense.
Va. Code § 58.1-3387