{"data":{"id":"us-va/va.-code-58.1-348.4","jurisdiction":"us-va","citation":"Va. Code § 58.1-348.4","heading":"Failure to provide identification number; civil penalty","body":"A. No income tax return preparer may provide tax preparation services for Virginia income tax returns unless he provides his PTIN, as defined in § 58.1-348.3, when submitting a return and signing as an income tax return preparer.B. In addition to all other penalties provided by law, any person who violates subsection A shall pay a civil penalty to the Department in the amount of $50 per offense, but not to exceed $25,000 per calendar year. No penalty shall be imposed if the violation is reasonable and unintentional as determined by the Department.2018, c. 150.","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/58.1-348.4/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"514f64c401dc5deb3203063de102d78a1ef2e83940bd8e4ff0ebd22c2d23d164","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-348.3","next":"us-va/va.-code-58.1-349"},"notice":"GroundRules: Original legal text. Not legal advice."}