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.

Attorney's Note

Under the Virginia Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 1 misdemeanorup to 12 monthsup to $2,500
Class 3 misdemeanorup to $500
For details, see Va. Code § 18.2-11

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Code 1950, § 58-847.1; 1984, c. 328; 1986, c. 351.