Virginia Code 4.1-331: 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.
Attorney's Note
Under the Virginia Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 1 misdemeanor | up to 12 months | up to $2,500 |
Terms Used In Virginia Code 4.1-331
- Board: means the Board of Directors of the Virginia Alcoholic Beverage Control Authority. See Virginia Code 4.1-100
- Licensee: means any person to whom a license has been granted by the Authority. See Virginia Code 4.1-100
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.