{"data":{"id":"us-va/va.-code-58.1-1816","jurisdiction":"us-va","citation":"Va. Code § 58.1-1816","heading":"Conversion of trust taxes; penalty; limitation of prosecutions","body":"Any corporate or partnership officer as defined in § 58.1-1813, or any other person owning and operating a business, or a fiduciary operating or liquidating a business, who through two or more acts or omissions within a period of ninety days willfully fails to truthfully account for any state sales use or withholding tax totaling $1,000 or more collected from others with the intent not to pay over, shall, in addition to any other penalties provided by law, be guilty of a Class 6 felony. A prosecution under this section shall be commenced within five years next after the commission of the offense.1992, c. 763.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 18. ENFORCEMENT, COLLECTION, REFUND, REMEDIES AND REVIEW OF STATE TAXES","Article 1. COLLECTION OF STATE TAXES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1816/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"2b6e15f98881bfaba0713c886e4209c76b6f8882c4e931067ea2766b15090371","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1815","next":"us-va/va.-code-58.1-1817"},"notice":"GroundRules: Original legal text. Not legal advice."}