{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/4.1-331.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/4.1-331.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/4.1-331.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/4.1-331.html"}],"law_id":363197,"edition_id":2,"section_id":363197,"structure_id":51835,"section_number":"4.1-331","catch_line":"Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty","history":"Code 1950, \u00a7 4-65; 1988, c. 261, \u00a7 4-136; 1993, c. 866.","full_text":"No licensee shall fail or refuse to (i) pay any tax provided for in \u00a7 4.1-234 or \u00a7 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by \u00a7 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 \u00a7 4.1-204.\n\nAny person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.\n\n","order_by":null,"text":{"0":{"id":1353584,"text":"No licensee shall fail or refuse to (i) pay any tax provided for in \u00a7 4.1-234 or \u00a7 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by \u00a7 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 \u00a7 4.1-204.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":""},"1":{"id":1353585,"text":"Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"prior_prefix":""}},"ancestry":[{"id":51835,"edition_id":2,"name":"Prohibited Practices by Licensees","identifier":"2","label":"article","depth":4,"order_by":2,"parent_id":51833,"metadata":{"child_laws":12,"child_structures":0},"date_created":"2026-08-02 02:49:42","date_modified":"2026-08-02 12:27:48","permalink":{"id":1446141,"object_type":"structure","relational_id":51835,"identifier":"2","token":"4.1\/I\/3\/2","url":"\/4.1\/I\/3\/2\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51833,"edition_id":2,"name":"Prohibited Practices; Penalties; Procedural Matters","identifier":"3","label":"chapter","depth":3,"order_by":5,"parent_id":51819,"metadata":{"child_laws":57,"child_structures":3},"date_created":"2026-08-02 02:49:39","date_modified":"2026-08-02 12:27:47","permalink":{"id":1446025,"object_type":"structure","relational_id":51833,"identifier":"3","token":"4.1\/I\/3","url":"\/4.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51819,"edition_id":2,"name":"Alcoholic Beverage Control Act","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":51818,"metadata":{"child_laws":205,"child_structures":11},"date_created":"2026-08-02 02:49:20","date_modified":"2026-08-02 12:27:47","permalink":{"id":1445573,"object_type":"structure","relational_id":51819,"identifier":"I","token":"4.1\/I","url":"\/4.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51818,"edition_id":2,"name":"Alcoholic Beverage and Cannabis Control","identifier":"4.1","label":"title","depth":1,"order_by":7,"parent_id":null,"metadata":{"child_laws":276,"child_structures":24},"date_created":"2026-08-02 02:49:20","date_modified":"2026-08-02 12:27:46","permalink":{"id":1445571,"object_type":"structure","relational_id":51818,"identifier":"4.1","token":"4.1","url":"\/4.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":363187,"structure_id":51835,"section_number":"4.1-324","catch_line":"Illegal sale or keeping of alcoholic beverages by licensees; penalty","url":"\/4.1-324\/","token":"4.1\/I\/3\/2\/4.1-324","metadata":false},{"id":363191,"structure_id":51835,"section_number":"4.1-325","catch_line":"Prohibited acts by mixed beverage licensees; penalty","url":"\/4.1-325\/","token":"4.1\/I\/3\/2\/4.1-325","metadata":false},{"id":363188,"structure_id":51835,"section_number":"4.1-325.01","catch_line":"Combined licenses for same premises","url":"\/4.1-325.01\/","token":"4.1\/I\/3\/2\/4.1-325.01","metadata":false},{"id":363189,"structure_id":51835,"section_number":"4.1-325.1","catch_line":"Falsifying application; penalty","url":"\/4.1-325.1\/","token":"4.1\/I\/3\/2\/4.1-325.1","metadata":false},{"id":363190,"structure_id":51835,"section_number":"4.1-325.2","catch_line":"Prohibited acts by employees of wine or beer licensees; penalty","url":"\/4.1-325.2\/","token":"4.1\/I\/3\/2\/4.1-325.2","metadata":{"court_decisions":""}},{"id":363192,"structure_id":51835,"section_number":"4.1-326","catch_line":"Sale of; purchase for resale; wine or beer from a person without a license; penalty","url":"\/4.1-326\/","token":"4.1\/I\/3\/2\/4.1-326","metadata":false},{"id":363193,"structure_id":51835,"section_number":"4.1-327","catch_line":"Prohibiting transfer of wine or beer by licensees; penalty","url":"\/4.1-327\/","token":"4.1\/I\/3\/2\/4.1-327","metadata":false},{"id":363194,"structure_id":51835,"section_number":"4.1-328","catch_line":"Prohibited trade practices; penalty","url":"\/4.1-328\/","token":"4.1\/I\/3\/2\/4.1-328","metadata":{"court_decisions":""}},{"id":363195,"structure_id":51835,"section_number":"4.1-329","catch_line":"Illegal advertising materials; penalty","url":"\/4.1-329\/","token":"4.1\/I\/3\/2\/4.1-329","metadata":false},{"id":363196,"structure_id":51835,"section_number":"4.1-330","catch_line":"Solicitation by persons interested in manufacture, etc., of alcoholic beverages; penalty","url":"\/4.1-330\/","token":"4.1\/I\/3\/2\/4.1-330","metadata":false},{"id":363197,"structure_id":51835,"section_number":"4.1-331","catch_line":"Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty","url":"\/4.1-331\/","token":"4.1\/I\/3\/2\/4.1-331","metadata":false},{"id":363198,"structure_id":51835,"section_number":"4.1-332","catch_line":"Nonpayment of excise tax on beer, wine coolers, and wine; additional penalties","url":"\/4.1-332\/","token":"4.1\/I\/3\/2\/4.1-332","metadata":false}],"previous_section":{"id":363196,"structure_id":51835,"section_number":"4.1-330","catch_line":"Solicitation by persons interested in manufacture, etc., of alcoholic beverages; penalty","url":"\/4.1-330\/","token":"4.1\/I\/3\/2\/4.1-330","metadata":false},"next_section":{"id":363198,"structure_id":51835,"section_number":"4.1-332","catch_line":"Nonpayment of excise tax on beer, wine coolers, and wine; additional penalties","url":"\/4.1-332\/","token":"4.1\/I\/3\/2\/4.1-332","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/4.1-331\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1988, chapter 261; in 1993, chapter 866.<\/p>","references":false,"refers_to":[{"id":363110,"section_number":"4.1-204","catch_line":"Records of licensees; inspection of records and places of business","order_by":null,"url":"\/4.1-204\/"},{"id":363152,"section_number":"4.1-234","catch_line":"Tax on wine and other alcoholic beverages; exceptions","order_by":null,"url":"\/4.1-234\/"},{"id":363154,"section_number":"4.1-236","catch_line":"Excise tax on beer and wine coolers; payment of tax; exceptions","order_by":null,"url":"\/4.1-236\/"}],"permalink":{"id":1446183,"object_type":"law","relational_id":363197,"identifier":"4.1-331","token":"4.1\/I\/3\/2\/4.1-331","url":"\/4.1-331\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/4.1-331\/","token":"4.1\/I\/3\/2\/4.1-331","dublin_core":{"Title":"Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 4.1-331","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

No licensee<\/span> shall fail or refuse to (i) pay any tax provided for in \u00a7 4.1-234<\/a> or \u00a7 4.1-236<\/a>; (ii) deliver, keep and preserve such records, invoices and accounts as are required by \u00a7 4.1-204<\/a> or Board<\/span> regulation; or (iii) allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with \u00a7 4.1-204<\/a>.<\/p>

Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFAILURE TO PAY TAX OR TO DELIVER, KEEP AND PRESERVE RECORDS AND ACCOUNTS, OR TO\nALLOW EXAMINATION AND INSPECTION; PENALTY (\u00a7 4.1-331)\n\nNo licensee shall fail or refuse to (i) pay any tax provided for in \u00a7 4.1-234\nor \u00a7 4.1-236; (ii) deliver, keep and preserve such records, invoices and\naccounts as are required by \u00a7 4.1-204 or Board regulation; or (iii) allow such\nrecords, invoices and accounts or his place of business to be examined and\ninspected in accordance with \u00a7 4.1-204.\n\nAny person convicted of a violation of this section shall be guilty of a Class 1\nmisdemeanor.\n\nHISTORY: Code 1950, \u00a7 4-65; 1988, c. 261, \u00a7 4-136; 1993, c. 866.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}