{"data":{"id":"us-va/va.-code-58.1-452","jurisdiction":"us-va","citation":"Va. Code § 58.1-452","heading":"Fraudulent returns; criminal liability; penalty","body":"In addition to other penalties provided by law, 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 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, § 58-151.089; 1971, Ex. Sess., c. 171; 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 14. ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-452/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"8056b30151873e6841488f7f214844463857a5aca78ba8503056d2a01d13e5fa","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-451","next":"us-va/va.-code-58.1-453"},"notice":"GroundRules: Original legal text. Not legal advice."}