{"data":{"id":"us-va/va.-code-4.1-331","jurisdiction":"us-va","citation":"Va. Code § 4.1-331","heading":"Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty","body":"No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by § 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 § 4.1-204.Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.Code 1950, § 4-65; 1988, c. 261, § 4-136; 1993, c. 866.","path":["Title 4.1. Alcoholic Beverage and Cannabis Control","Subtitle I. Alcoholic Beverage Control Act","Chapter 3. PROHIBITED PRACTICES; PENALTIES; PROCEDURAL MATTERS","Article 2. PROHIBITED PRACTICES BY LICENSEES"],"source_url":"https://law.lis.virginia.gov/vacode/4.1-331/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:12:24Z","sha256":"0b78c24a2e0c34df395996089e7c54debff8e6fb3e0ec2e7fc6cc6dd76eec870","source_id":"us-va","stale":true,"prev":"us-va/va.-code-4.1-330","next":"us-va/va.-code-4.1-332"},"notice":"GroundRules: Original legal text. Not legal advice."}