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
- 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
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.