Virginia Code 58.1-451: Fraudulent returns, etc., of corporations; penalty.
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Any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter shall be liable to a penalty of not more than $1,000, to be assessed and collected in the manner prescribed in § 58.1-450.
Terms Used In Virginia Code 58.1-451
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Code 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.