Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty

  1. Law
  2. Code of Virginia
  3. Alcoholic Beverage and Cannabis Control
  4. Prohibited Practices; Penalties; Procedural Matters
  5. Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty

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No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with § 4.1-204.

Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.

Code 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.


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