{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-2299.9.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-2299.9.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-2299.9.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-2299.9.html"}],"law_id":371292,"edition_id":2,"section_id":371292,"structure_id":52869,"section_number":"58.1-2299.9","catch_line":"Prohibited acts; criminal penalties","history":"2012, cc. 217, 225.","full_text":"A\n\nAny person who commits any of the following acts is guilty of a Class 1 misdemeanor:\n\n1\n\nFailing to obtain a certificate of registration required by this chapter;\n\n2\n\nFailing to file a return required by this chapter;\n\n3\n\nFailing to pay a tax when due under this chapter;\n\n4\n\nMaking a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;\n\n5\n\nFailing to keep records as required under this chapter; or\n\n6\n\nRefusing to allow the Commissioner or a representative of the Commissioner to examine the person’s books and records concerning transactions taxable under this chapter.\n\nB\n\nA person who knowingly commits any of the following acts is guilty of a Class 1 misdemeanor:\n\n1\n\nDispenses into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid; or\n\n2\n\nAllows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid.\n\n","order_by":null,"text":{"0":{"id":1384873,"text":"Any person who commits any of the following acts is guilty of a Class 1 misdemeanor:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":1384874,"text":"Failing to obtain a certificate of registration required by this chapter;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":1384875,"text":"Failing to file a return required by this chapter;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":1384876,"text":"Failing to pay a tax when due under this chapter;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":1384877,"text":"Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":1384878,"text":"Failing to keep records as required under this chapter; or","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":1384879,"text":"Refusing to allow the Commissioner or a representative of the Commissioner to examine the person’s books and records concerning transactions taxable under this chapter.","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"B"},"7":{"id":1384880,"text":"A person who knowingly commits any of the following acts is guilty of a Class 1 misdemeanor:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A6","next_prefix":"B1"},"8":{"id":1384881,"text":"Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid; or","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"9":{"id":1384882,"text":"Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1"}},"ancestry":[{"id":52869,"edition_id":2,"name":"Motor Vehicle Fuels Sales Tax in Certain Transportation Districts","identifier":"22.1","label":"chapter","depth":3,"order_by":4,"parent_id":52853,"metadata":{"child_laws":30,"child_structures":0},"date_created":"2026-08-02 03:07:01","date_modified":"2026-08-02 12:36:05","permalink":{"id":1482731,"object_type":"structure","relational_id":52869,"identifier":"22.1","token":"58.1\/II\/22.1","url":"\/58.1\/II\/22.1\/","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":371264,"structure_id":52869,"section_number":"58.1-2291","catch_line":"Title","url":"\/58.1-2291\/","token":"58.1\/II\/22.1\/58.1-2291","metadata":false},{"id":371265,"structure_id":52869,"section_number":"58.1-2292","catch_line":"Definitions","url":"\/58.1-2292\/","token":"58.1\/II\/22.1\/58.1-2292","metadata":false},{"id":371266,"structure_id":52869,"section_number":"58.1-2293","catch_line":"Regulation; 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appeal","url":"\/58.1-2299.15\/","token":"58.1\/II\/22.1\/58.1-2299.15","metadata":false},{"id":371280,"structure_id":52869,"section_number":"58.1-2299.16","catch_line":"Period of limitations","url":"\/58.1-2299.16\/","token":"58.1\/II\/22.1\/58.1-2299.16","metadata":false},{"id":371281,"structure_id":52869,"section_number":"58.1-2299.17","catch_line":"Waiver of time limitation on assessment of taxes","url":"\/58.1-2299.17\/","token":"58.1\/II\/22.1\/58.1-2299.17","metadata":false},{"id":371282,"structure_id":52869,"section_number":"58.1-2299.18","catch_line":"Suits to recover taxes","url":"\/58.1-2299.18\/","token":"58.1\/II\/22.1\/58.1-2299.18","metadata":false},{"id":371283,"structure_id":52869,"section_number":"58.1-2299.19","catch_line":"Liability of corporate or partnership officer; penalty","url":"\/58.1-2299.19\/","token":"58.1\/II\/22.1\/58.1-2299.19","metadata":false},{"id":371284,"structure_id":52869,"section_number":"58.1-2299.2","catch_line":"Certificates of registration; issuance; civil penalty","url":"\/58.1-2299.2\/","token":"58.1\/II\/22.1\/58.1-2299.2","metadata":false},{"id":371285,"structure_id":52869,"section_number":"58.1-2299.20","catch_line":"Disposition of tax revenues","url":"\/58.1-2299.20\/","token":"58.1\/II\/22.1\/58.1-2299.20","metadata":false},{"id":371286,"structure_id":52869,"section_number":"58.1-2299.3","catch_line":"Collection of tax","url":"\/58.1-2299.3\/","token":"58.1\/II\/22.1\/58.1-2299.3","metadata":false},{"id":371287,"structure_id":52869,"section_number":"58.1-2299.4","catch_line":"Absorption of tax prohibited","url":"\/58.1-2299.4\/","token":"58.1\/II\/22.1\/58.1-2299.4","metadata":false},{"id":371288,"structure_id":52869,"section_number":"58.1-2299.5","catch_line":"Sale of business","url":"\/58.1-2299.5\/","token":"58.1\/II\/22.1\/58.1-2299.5","metadata":false},{"id":371289,"structure_id":52869,"section_number":"58.1-2299.6","catch_line":"Late filing or payment; civil penalty","url":"\/58.1-2299.6\/","token":"58.1\/II\/22.1\/58.1-2299.6","metadata":false},{"id":371290,"structure_id":52869,"section_number":"58.1-2299.7","catch_line":"False or fraudulent return; 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This law was first created in 2012. The record of its establishment is cataloged in chapters 217<\/a> and 225<\/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":1482849,"object_type":"law","relational_id":371292,"identifier":"58.1-2299.9","token":"58.1\/II\/22.1\/58.1-2299.9","url":"\/58.1-2299.9\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-2299.9\/","token":"58.1\/II\/22.1\/58.1-2299.9","dublin_core":{"Title":"Prohibited acts; criminal penalties","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-2299.9","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person who commits any of the following acts is guilty of a Class 1 misdemeanor<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Failing to obtain a certificate of registration required by this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Failing to file a return required by this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Failing to pay a tax when due under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Failing to keep records as required under this chapter; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Refusing to allow the Commissioner<\/span> or a representative of the Commissioner<\/span> to examine the person’s books and records concerning transactions taxable under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> A person who knowingly commits any of the following acts is guilty of a Class 1 misdemeanor<\/span>: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any fuel<\/span> on which a tax required to be levied under this chapter has not been paid; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any fuel<\/span> on which a tax required to be levied under this chapter has not been paid. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPROHIBITED ACTS; CRIMINAL PENALTIES (\u00a7 58.1-2299.9)\n\nA. Any person who commits any of the following acts is guilty of a Class 1\nmisdemeanor:\n\n 1. Failing to obtain a certificate of registration required by this chapter;\n\n 2. Failing to file a return required by this chapter;\n\n 3. Failing to pay a tax when due under this chapter;\n\n 4. Making a false statement in an application, return, ticket, invoice,\n statement, or any other document required under this chapter;\n\n 5. Failing to keep records as required under this chapter; or\n\n 6. Refusing to allow the Commissioner or a representative of the Commissioner\n to examine the person’s books and records concerning transactions\n taxable under this chapter.\n\nB. A person who knowingly commits any of the following acts is guilty of a Class\n1 misdemeanor:\n\n 1. Dispenses into the supply tank of a highway vehicle, watercraft, or\n aircraft any fuel on which a tax required to be levied under this chapter has\n not been paid; or\n\n 2. Allows to be dispensed into the supply tank of a highway vehicle,\n watercraft, or aircraft any fuel on which a tax required to be levied under\n this chapter has not been paid.\n\nHISTORY: 2012, cc. 217, 225.","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"}}