Fraudulent returns, etc., of corporations; penalty

1. Law
2. Code of Virginia
3. Taxation
4. Income Tax
5. Fraudulent returns, etc., of corporations; penalty

Any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter shall be liable to a penalty of not more than $1,000, to be assessed and collected in the manner prescribed in § 58.1-450.

Code 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.

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