Virginia § 58.1-2299.10 - Willful commission of prohibited acts; criminal penalties
Full text of Virginia Code of Virginia § 58.1-2299.10 — Willful commission of prohibited acts; criminal penalties, with citation guidance and answers to common questions.
§ 58.1-2299.10. Willful commission of prohibited acts; criminal penalties
Any person who willfully commits any of the following acts with the intent to (i) evade or circumvent the taxes imposed under this chapter or (ii) assist any other person in efforts to evade or circumvent such taxes is guilty of a Class 6 felony, if he:
1. Does not pay the taxes imposed under this chapter and diverts the proceeds from such taxes for other purposes;
2. Is a distributor required to be registered under the provisions of this chapter, or the agent or representative of such a distributor, and converts or attempts to convert proceeds from taxes imposed under this chapter for the use of the distributor or the distributor's agent or representative, with the intent to defraud the Commonwealth;
3. Illegally collects taxes imposed under this chapter when not authorized or licensed by the Commissioner to do so;
4. Conspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of proceeds from taxes levied under this chapter;
5. Fails to remit to the Commissioner any tax levied pursuant to this chapter, if he (i) has added, or represented that he has added, the tax to the price for the fuel and (ii) has collected the amount of the tax; or
6. Applies for or collects from the Department a tax credit when the person knows or has reason to know that fuel for which the credit is claimed has been or will be used for a taxable purpose; however, if the amount of fuel involved is not more than 20 gallons, such person is guilty of a Class 1 misdemeanor.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-2299.10
What does Code of Virginia § 58.1-2299.10 cover?
Section 58.1-2299.10 ("Willful commission of prohibited acts; criminal penalties") 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 § 58.1-2299.10?
A common citation format is "Code of Virginia § 58.1-2299.10" (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 § 58.1-2299.10 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.