{"data":{"id":"us-va/va.-code-58.1-2272","jurisdiction":"us-va","citation":"Va. Code § 58.1-2272","heading":"Prohibited acts; criminal penalties","body":"A. Any person who commits any of the following acts shall be guilty of a Class 1 misdemeanor:1. Failing to obtain a license required by this chapter;2. Failing to file a return required by this chapter;3. Failing to pay a tax when due under this chapter;4. Failing to pay a tax collected on behalf of a destination state to that state when it is due;5. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;6. Making a false statement in an application for a refund;7. Failing to keep records as required under this chapter;8. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning fuel;9. Failing to make a required disclosure of the correct amount of fuel sold or used in the Commonwealth;10. Failing to file a replacement or additional bond or certificate of deposit as required under this chapter;11. Failing to show or give a shipping document as required under this chapter;12. Refusing to allow a licensed distributor, licensed exporter, or licensed importer to defer payment of tax to the supplier, as required by § 58.1-2231;13. Refusing to allow a bulk user of alternative fuel or a retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 to defer payment of tax to the provider of alternative fuel, as required by § 58.1-2252;14. Refusing to allow a licensed distributor or a licensed importer to take a deduction or discount allowed by § 58.1-2233 when remitting the tax to the supplier, or to allow a licensed retailer of alternative fuel to take a deduction or discount allowed by § 58.1-2254 when remitting the tax to the provider of alternative fuel;15. Using, delivering, or selling any aviation fuel for use or intended for use in highway vehicles or watercraft;16. Violating the provisions of § 58.1-2278;17. Interfering with or refusing to permit seizures authorized under § 58.1-2274; or18. Delivering fuel from a transport truck or tank wagon to the fuel tank of a highway vehicle, except in an emergency.B. A person who knowingly commits any of the following acts shall be guilty of a Class 1 misdemeanor:1. Dispenses any fuel on which tax levied pursuant to this chapter has not been paid into the supply tank of a highway vehicle, watercraft, or aircraft; or2. Allows any fuel on which tax levied pursuant to this chapter has not been paid to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft.2000, cc. 729, 758; 2006, c. 594.","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/58.1-2272/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"e8c2c8227f78e57cb4e86b5dbe7ebd3cc9bdf9449b0efbb8d60b163d7e672a8d","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2271","next":"us-va/va.-code-58.1-2273"},"notice":"GroundRules: Original legal text. Not legal advice."}