{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2288.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2288.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2288.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2288.html"}],"law_id":371260,"edition_id":2,"section_id":371260,"structure_id":52866,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","history":"2000, cc. 729, 758.","full_text":"Any corporate or partnership officer who directs or causes the business of which he is a corporate or partnership officer to fail to pay, collect, or truthfully account for and pay over any fuels tax for which the business is liable to the Commonwealth or to a trustee, shall, in addition to other penalties provided by law, be liable for a penalty in the amount of the tax evaded, or not paid, collected, or accounted for and paid over. The penalty shall be assessed and collected in the same manner as such taxes are assessed and collected. However, this penalty shall be dischargeable in bankruptcy proceedings.\n\n","order_by":null,"text":{"0":{"id":1384768,"text":"Any corporate or partnership officer who directs or causes the business of which he is a corporate or partnership officer to fail to pay, collect, or truthfully account for and pay over any fuels tax for which the business is liable to the Commonwealth or to a trustee, shall, in addition to other penalties provided by law, be liable for a penalty in the amount of the tax evaded, or not paid, collected, or accounted for and paid over. The penalty shall be assessed and collected in the same manner as such taxes are assessed and collected. However, this penalty shall be dischargeable in bankruptcy proceedings.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52866,"edition_id":2,"name":"Assessments and Collections","identifier":"8","label":"article","depth":4,"order_by":8,"parent_id":52858,"metadata":{"child_laws":9,"child_structures":0},"date_created":"2026-08-02 03:07:00","date_modified":"2026-08-02 12:36:05","permalink":{"id":1482687,"object_type":"structure","relational_id":52866,"identifier":"8","token":"58.1\/II\/22\/8","url":"\/58.1\/II\/22\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52858,"edition_id":2,"name":"Virginia Fuels Tax Act","identifier":"22","label":"chapter","depth":3,"order_by":3,"parent_id":52853,"metadata":{"child_laws":94,"child_structures":10},"date_created":"2026-08-02 03:06:51","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482333,"object_type":"structure","relational_id":52858,"identifier":"22","token":"58.1\/II\/22","url":"\/58.1\/II\/22\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52853,"edition_id":2,"name":"Taxes Administered by Other Agencies","identifier":"II","label":"subtitle","depth":2,"order_by":3,"parent_id":52815,"metadata":{"child_laws":282,"child_structures":34},"date_created":"2026-08-02 03:06:47","date_modified":"2026-08-02 12:36:03","permalink":{"id":1482263,"object_type":"structure","relational_id":52853,"identifier":"II","token":"58.1\/II","url":"\/58.1\/II\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371252,"structure_id":52866,"section_number":"58.1-2280","catch_line":"Estimates of fuel subject to tax; assessments; notice of assessment","url":"\/58.1-2280\/","token":"58.1\/II\/22\/8\/58.1-2280","metadata":false},{"id":371253,"structure_id":52866,"section_number":"58.1-2281","catch_line":"Application to Commissioner for correction","url":"\/58.1-2281\/","token":"58.1\/II\/22\/8\/58.1-2281","metadata":false},{"id":371254,"structure_id":52866,"section_number":"58.1-2282","catch_line":"Appeal of Commissioner's decisions","url":"\/58.1-2282\/","token":"58.1\/II\/22\/8\/58.1-2282","metadata":false},{"id":371255,"structure_id":52866,"section_number":"58.1-2283","catch_line":"Jeopardy assessment","url":"\/58.1-2283\/","token":"58.1\/II\/22\/8\/58.1-2283","metadata":false},{"id":371256,"structure_id":52866,"section_number":"58.1-2284","catch_line":"Memorandum of lien for collection of taxes","url":"\/58.1-2284\/","token":"58.1\/II\/22\/8\/58.1-2284","metadata":false},{"id":371257,"structure_id":52866,"section_number":"58.1-2285","catch_line":"Period of limitations","url":"\/58.1-2285\/","token":"58.1\/II\/22\/8\/58.1-2285","metadata":false},{"id":371258,"structure_id":52866,"section_number":"58.1-2286","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2286\/","token":"58.1\/II\/22\/8\/58.1-2286","metadata":false},{"id":371259,"structure_id":52866,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},{"id":371260,"structure_id":52866,"section_number":"58.1-2288","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","metadata":false}],"previous_section":{"id":371259,"structure_id":52866,"section_number":"58.1-2287","catch_line":"Suits to recover taxes","url":"\/58.1-2287\/","token":"58.1\/II\/22\/8\/58.1-2287","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-2288\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 729<\/a> and 758<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1482721,"object_type":"law","relational_id":371260,"identifier":"58.1-2288","token":"58.1\/II\/22\/8\/58.1-2288","url":"\/58.1-2288\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2288\/","token":"58.1\/II\/22\/8\/58.1-2288","dublin_core":{"Title":"Liability of corporate or partnership officer; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2288","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any corporate or partnership officer<\/span> who directs or causes the business of which he is a corporate or partnership officer<\/span> to fail to pay, collect, or truthfully account for and pay over any fuels<\/span> tax for which the business is liable to the Commonwealth or to a trustee<\/span>, shall, in addition to other penalties provided by law<\/span>, be liable for a penalty<\/span> in the amount of the tax evaded, or not paid, collected, or accounted for and paid over. The penalty<\/span> shall be assessed and collected in the same manner as such taxes are assessed and collected. However, this penalty<\/span> shall be dischargeable in bankruptcy<\/span> proceedings.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLIABILITY OF CORPORATE OR PARTNERSHIP OFFICER; PENALTY (\u00a7 58.1-2288)\n\nAny corporate or partnership officer who directs or causes the business of which\nhe is a corporate or partnership officer to fail to pay, collect, or truthfully\naccount for and pay over any fuels tax for which the business is liable to the\nCommonwealth or to a trustee, shall, in addition to other penalties provided by\nlaw, be liable for a penalty in the amount of the tax evaded, or not paid,\ncollected, or accounted for and paid over. The penalty shall be assessed and\ncollected in the same manner as such taxes are assessed and collected. However,\nthis penalty shall be dischargeable in bankruptcy proceedings.\n\nHISTORY: 2000, cc. 729, 758.","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"}}