Virginia Code 58.1-2273: 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 Commonwealth’s fuels tax laws or (ii) assist any other person in efforts to evade or circumvent such laws, shall be guilty of a Class 6 felony, if he:
Attorney's Note
Under the Virginia Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 6 felony | up to 5 years | up to $2,500 |
| Class 1 misdemeanor | up to 12 months | up to $2,500 |
Terms Used In Virginia Code 58.1-2273
- Commissioner: means the Commissioner of the Department of Motor Vehicles. See Virginia Code 58.1-2201
- Department: means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents. See Virginia Code 58.1-2201
- Diesel fuel: means any liquid that is suitable for use as a fuel in a diesel-powered highway vehicle or watercraft. See Virginia Code 58.1-2201
- Dyed diesel fuel: means diesel fuel that meets the dyeing and marking requirements of 26 U. See Virginia Code 58.1-2201
- Fuel: includes motor fuel and alternative fuel. See Virginia Code 58.1-2201
- Licensee: means any person licensed by the Commissioner pursuant to Article 2 (§ 58. See Virginia Code 58.1-2201
- Person: means any individual; firm; cooperative; association; corporation; limited liability company; trust; business trust; syndicate; partnership; limited liability partnership; joint venture; receiver; trustee in bankruptcy; club, society or other group or combination acting as a unit; or public body, including but not limited to the Commonwealth, any other state, and any agency, department, institution, political subdivision or instrumentality of the Commonwealth or any other state. See Virginia Code 58.1-2201
- Use: means the actual consumption or receipt of motor fuel by any person into a highway vehicle, aircraft, or watercraft. See Virginia Code 58.1-2201
1. Alters, manipulates, replaces, or in any other manner tampers or interferes with, or causes to be altered, manipulated, replaced, tampered or interfered with, a totalizer attached to fuel pumps to measure the dispensing of fuel;
2. Does not pay fuels taxes and diverts such tax proceeds for other purposes;
3. Is a licensee or the agent or representative of a licensee, converts or attempts to convert fuel tax proceeds for the use of the licensee or the licensee’s agent or representative, with the intent to defraud the Commonwealth;
4. Illegally collects fuel taxes when not authorized or licensed by the Commissioner to do so;
5. Illegally imports fuel into the Commonwealth;
6. Conspires with any other person or persons to engage in an act, plan, or scheme to defraud the Commonwealth of fuels tax proceeds;
7. Uses any dyed diesel fuel for a use that the user knows or has reason to know is a taxable use of the fuel, or sells any dyed diesel fuel to a person who the seller knows or has reason to know will use the fuel for a taxable purpose; however, if the amount of fuel involved is not more than twenty gallons, such person shall be guilty of a Class 1 misdemeanor;
8. Alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel intended to be used for a taxable purpose;
9. 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 sales price for the fuel and (ii) has collected the amount of the tax;
10. Applies for or collects from the Department a refund for fuels tax when the person knows or has reason to know that fuel for which the refund 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 shall be guilty of a Class 1 misdemeanor; or
11. Uses any fuel for a taxable purpose for which the person knows or has reason to know that a refund of fuels tax has been issued; however, if the amount of fuel involved is not more than 20 gallons, such person shall be guilty of a Class 1 misdemeanor.