Virginia § 58.1-3916.1 - Criminal penalties for failure to file returns; false statements
Full text of Virginia Code of Virginia § 58.1-3916.1 — Criminal penalties for failure to file returns; false statements, with citation guidance and answers to common questions.
§ 58.1-3916.1. Criminal penalties for failure to file returns; false statements
Any ordinance ordained pursuant to this article requiring the filing of a return for tax purposes may prescribe criminal penalties for willful failure or refusal to file such return at the time or times required therein or for making false statements with intent to defraud in such returns. Such penalties shall not exceed those prescribed by general law for (i) a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is $1,000 or less, or (ii) a Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than $1,000.
Code 1950, § 58-847.1; 1984, c. 328; 1986, c. 351.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3916.1
What does Code of Virginia § 58.1-3916.1 cover?
Section 58.1-3916.1 ("Criminal penalties for failure to file returns; false statements") 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 § 58.1-3916.1?
A common citation format is "Code of Virginia § 58.1-3916.1" (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 § 58.1-3916.1 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.