{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-467.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-467.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-467.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-467.html"}],"law_id":372409,"edition_id":2,"section_id":372409,"structure_id":52992,"section_number":"58.1-467","catch_line":"Failure of employer to withhold tax; payment by recipient of wages","history":"Code 1950, \u00a7 58-151.8; 1962, c. 612; 1984, c. 675.","full_text":"If the employer, in violation of the provisions of this article, fails to deduct and withhold the tax under this article, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. This section shall in no case relieve the employer from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.\n\n","order_by":null,"text":{"0":{"id":1388781,"text":"If the employer, in violation of the provisions of this article, fails to deduct and withhold the tax under this article, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. This section shall in no case relieve the employer from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52992,"edition_id":2,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":15,"parent_id":52888,"metadata":{"child_laws":29,"child_structures":0},"date_created":"2026-08-02 03:09:22","date_modified":"2026-08-02 12:35:53","permalink":{"id":1480795,"object_type":"structure","relational_id":52992,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":372402,"structure_id":52992,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":{"court_decisions":""}},{"id":372403,"structure_id":52992,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":{"court_decisions":{"0":{"name":"George v. 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Com.","case_number":"Record 080339.","citation":"667 S.E.2d 779","date":"2008-10-31","url":"https:\/\/www.courtlistener.com\/opinion\/1058432\/george-v-com\/","abstract":" .\u202f.\u202f. 667 S.E.2d 779 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"},"1":{"name":"George v. Commonwealth","case_number":"0332064","citation":"655 S.E.2d 43","date":"2008-01-15","url":"https:\/\/www.courtlistener.com\/opinion\/1062879\/george-v-commonwealth\/","abstract":" .\u202f.\u202f. 655 S.E.2d 43 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":372417,"structure_id":52992,"section_number":"58.1-475","catch_line":"Penalty for failure to withhold","url":"\/58.1-475\/","token":"58.1\/I\/3\/16\/58.1-475","metadata":false},{"id":372418,"structure_id":52992,"section_number":"58.1-476","catch_line":"Continuation of employer liability until notice","url":"\/58.1-476\/","token":"58.1\/I\/3\/16\/58.1-476","metadata":false},{"id":372419,"structure_id":52992,"section_number":"58.1-477","catch_line":"Extensions","url":"\/58.1-477\/","token":"58.1\/I\/3\/16\/58.1-477","metadata":false},{"id":372421,"structure_id":52992,"section_number":"58.1-478","catch_line":"Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties","url":"\/58.1-478\/","token":"58.1\/I\/3\/16\/58.1-478","metadata":{"court_decisions":{"0":{"name":"George v. 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","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":372420,"structure_id":52992,"section_number":"58.1-478.1","catch_line":"Information furnished to the Department of Taxation","url":"\/58.1-478.1\/","token":"58.1\/I\/3\/16\/58.1-478.1","metadata":{"court_decisions":""}},{"id":372422,"structure_id":52992,"section_number":"58.1-479","catch_line":"Refund to employer; time limitation; procedure","url":"\/58.1-479\/","token":"58.1\/I\/3\/16\/58.1-479","metadata":{"court_decisions":""}},{"id":372423,"structure_id":52992,"section_number":"58.1-480","catch_line":"Withheld amounts credited to individual taxpayer; withholding statement to be filed with return","url":"\/58.1-480\/","token":"58.1\/I\/3\/16\/58.1-480","metadata":false},{"id":372424,"structure_id":52992,"section_number":"58.1-481","catch_line":"Withheld taxes not deductible in computing taxable income","url":"\/58.1-481\/","token":"58.1\/I\/3\/16\/58.1-481","metadata":false},{"id":372425,"structure_id":52992,"section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","url":"\/58.1-482\/","token":"58.1\/I\/3\/16\/58.1-482","metadata":false},{"id":372426,"structure_id":52992,"section_number":"58.1-483","catch_line":"Withholding state income taxes of federal employees by federal agencies","url":"\/58.1-483\/","token":"58.1\/I\/3\/16\/58.1-483","metadata":false},{"id":372427,"structure_id":52992,"section_number":"58.1-484","catch_line":"Liability of employer for payment of tax required to be withheld","url":"\/58.1-484\/","token":"58.1\/I\/3\/16\/58.1-484","metadata":{"court_decisions":{"0":{"name":"George v. 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Com.","case_number":"Record 080339.","citation":"667 S.E.2d 779","date":"2008-10-31","url":"https:\/\/www.courtlistener.com\/opinion\/1058432\/george-v-com\/","abstract":" .\u202f.\u202f. 667 S.E.2d 779 (2008) .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":372428,"structure_id":52992,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","metadata":false},{"id":372433,"structure_id":52992,"section_number":"58.1-486","catch_line":"Bad checks","url":"\/58.1-486\/","token":"58.1\/I\/3\/16\/58.1-486","metadata":{"court_decisions":""}}],"previous_section":{"id":372408,"structure_id":52992,"section_number":"58.1-466","catch_line":"Additional withholding","url":"\/58.1-466\/","token":"58.1\/I\/3\/16\/58.1-466","metadata":{"court_decisions":""}},"next_section":{"id":372410,"structure_id":52992,"section_number":"58.1-468","catch_line":"Failure of employer to pay over tax withheld","url":"\/58.1-468\/","token":"58.1\/I\/3\/16\/58.1-468","metadata":{"court_decisions":""}},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-467\/","history_text":"<p>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 1962, chapter 612; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1480825,"object_type":"law","relational_id":372409,"identifier":"58.1-467","token":"58.1\/I\/3\/16\/58.1-467","url":"\/58.1-467\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-467\/","token":"58.1\/I\/3\/16\/58.1-467","dublin_core":{"Title":"Failure of employer to withhold tax; payment by recipient of wages","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-467","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>If the <span class=\"dictionary\">employer<\/span>, in violation of the provisions of this article, fails to deduct and withhold the tax under this article, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the <span class=\"dictionary\">employer<\/span>. This section shall in no case relieve the <span class=\"dictionary\">employer<\/span> from liability for any penalties or additions to the tax otherwise applicable in respect of such failure to deduct and withhold.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFAILURE OF EMPLOYER TO WITHHOLD TAX; PAYMENT BY RECIPIENT OF WAGES (\u00a7 58.1-467)\n\nIf the employer, in violation of the provisions of this article, fails to deduct\nand withhold the tax under this article, and thereafter the tax against which\nsuch tax may be credited is paid, the tax so required to be deducted and\nwithheld shall not be collected from the employer. This section shall in no case\nrelieve the employer from liability for any penalties or additions to the tax\notherwise applicable in respect of such failure to deduct and withhold.\n\nHISTORY: Code 1950, \u00a7 58-151.8; 1962, c. 612; 1984, c. 675.","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"}}