Virginia § 58.1-1618 - Penalty for failure to make return, keep records, or permit examination of records
Full text of Virginia Code of Virginia § 58.1-1618 — Penalty for failure to make return, keep records, or permit examination of records, with citation guidance and answers to common questions.
§ 58.1-1618. Penalty for failure to make return, keep records, or permit examination of records
Any person subject to the provisions of this chapter who fails to make the returns, refuses to permit examination of his records by the Department or its duly authorized agents, or fails to keep the records as required herein shall be guilty, upon conviction, of a Class 2 misdemeanor. Each month of failure to make such returns or keep such records and each refusal of a written demand of the Department to examine, inspect or audit such records shall constitute a separate offense.
Code 1950, §§ 58-838.11, 58-838.12; 1984, c. 675; 1992, c. 763.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-1618
What does Code of Virginia § 58.1-1618 cover?
Section 58.1-1618 ("Penalty for failure to make return, keep records, or permit examination of records") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-1618?
A common citation format is "Code of Virginia § 58.1-1618" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-1618 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.