{"data":{"id":"us-va/va.-code-58.1-2270","jurisdiction":"us-va","citation":"Va. Code § 58.1-2270","heading":"Failure to keep or retain records; civil penalty","body":"Any person who fails to keep or retain records as required by this chapter shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation.2000, cc. 729, 758.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 22. VIRGINIA FUELS TAX ACT","Article 7. ENFORCEMENT AND ADMINISTRATION"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2270/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"c0f30741b5bace0f9e9ed3323872eb19b50b279b3d87e547ce18a77d31519816","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2269","next":"us-va/va.-code-58.1-2271"},"notice":"GroundRules: Original legal text. Not legal advice."}