{"data":{"id":"us-va/va.-code-58.1-451","jurisdiction":"us-va","citation":"Va. Code § 58.1-451","heading":"Fraudulent returns, etc., of corporations; penalty","body":"Any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter shall be liable to a penalty of not more than $1,000, to be assessed and collected in the manner prescribed in § 58.1-450.Code 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 14. ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-451/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"75c2f8a72e983ee9a72b9bef8d1ccf2d56a2e085aa4370cb2c6d4472d7a87d4a","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-450","next":"us-va/va.-code-58.1-452"},"notice":"GroundRules: Original legal text. Not legal advice."}