{"data":{"id":"us-va/23vac10-210-850","jurisdiction":"us-va","citation":"23VAC10-210-850","heading":"Liability of corporate and partnership officers; penalty","body":"A. Generally. Any corporate officer or partnership officer who willfully evades, or who fails to pay, collect or truthfully account for and remit sales and use tax is liable for a penalty equal to the amount of tax evaded, not collected, not paid or not accounted for and paid and shall also be guilty of a Class 1 misdemeanor.\n\nAny corporate or partnership officer who willfully fails to file sales and use tax returns, maintain records or supply information is guilty of a Class 1 misdemeanor.\n\nB. \"Corporate or partnership officer,\" defined. A \"corporate or partnership officer,\" as used in this regulation, means an officer or employee of a corporation or a member or employee of a partnership who has a duty to collect, pay, account for and remit, file returns, or retain and supply records relative to the sales and use tax and who:\n\n1. Had knowledge of evasion of the tax or failure to collect, pay, account for and remit the tax or failure to file returns or retain and supply records; and\n\n2. Had the authority to prevent such evasion or failure.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 210. Retail Sales and Use Tax"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section850/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:15Z","sha256":"87b0fc63ec72057c84dcf1f51f5242663d4e9d73659edf0aaa319ac56cb32046","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-210-840","next":"us-va/23vac10-210-860"},"notice":"GroundRules: Original legal text. Not legal advice."}