{"data":{"id":"us-va/va.-code-58.1-2299.9","jurisdiction":"us-va","citation":"Va. Code § 58.1-2299.9","heading":"Prohibited acts; criminal penalties","body":"A. Any person who commits any of the following acts is guilty of a Class 1 misdemeanor:1. Failing to obtain a certificate of registration 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. Making a false statement in an application, return, ticket, invoice, statement, or any other document required under this chapter;5. Failing to keep records as required under this chapter; or6. Refusing to allow the Commissioner or a representative of the Commissioner to examine the person's books and records concerning transactions taxable under this chapter.B. A person who knowingly commits any of the following acts is guilty of a Class 1 misdemeanor:1. Dispenses into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid; or2. Allows to be dispensed into the supply tank of a highway vehicle, watercraft, or aircraft any fuel on which a tax required to be levied under this chapter has not been paid.2012, cc. 217, 225.","path":["Title 58.1. TAXATION","Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES","Chapter 22.1. MOTOR VEHICLE FUELS SALES TAX IN CERTAIN TRANSPORTATION DISTRICTS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-2299.9/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"f9894bf3273b3a856079c4aaafabf574a075830a3cd7338b515a46fd2695f2a0","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-2299.8","next":"us-va/va.-code-58.1-2299.10"},"notice":"GroundRules: Original legal text. Not legal advice."}