{"data":{"id":"us-va/va.-code-58.1-348","jurisdiction":"us-va","citation":"Va. Code § 58.1-348","heading":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","body":"Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, shall 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.Code 1950, § 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984, c. 675; 2003, c. 180.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 4. ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-348/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"bc0ffeae05c74cfd4712b62880a4b357756919712de5f2fffdae0855d456fba4","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-347","next":"us-va/va.-code-58.1-348.1"},"notice":"GroundRules: Original legal text. Not legal advice."}