Virginia Code 58.1-2299.9: Prohibited acts; criminal penalties
A. Any person who commits any of the following acts is guilty of a Class 1 misdemeanor:
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 58.1-2299.9
- Commissioner: means the Commissioner of the Department of Motor Vehicles. See Virginia Code 58.1-2292
- Fuel: means any fuel subject to tax under Chapter 22 (§ 58. See Virginia Code 58.1-2292
- Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
1. Failing to obtain a certificate of registration required by this chapter;
2. Failing to file a return required by this chapter;
3. Failing to pay a tax when due under this chapter;
4. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;
5. Failing to keep records as required under this chapter; or
6. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person’s books and records concerning transactions taxable under this chapter.
B. A person who knowingly commits any of the following acts is guilty of a Class 1 misdemeanor:
1. Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid; or
2. Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid.