{"data":{"id":"us-va/va.-code-58.1-636","jurisdiction":"us-va","citation":"Va. Code § 58.1-636","heading":"Penalty for failure to file return or making false return","body":"Any dealer subject to the provisions of this chapter failing or refusing to file a return herein required to be made, or failing or refusing to file a supplemental return or other data required by the Tax Commissioner, or who makes a false or fraudulent return with intent to evade the tax hereby levied, or who makes a false or fraudulent claim for refund, or who gives or knowingly receives a false or fraudulent exemption certificate, or who violates any other provision of this chapter, punishment for which is not otherwise herein provided, shall be guilty of a Class 1 misdemeanor.Code 1950, § 58-441.39; 1966, c. 151; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 6. RETAIL SALES AND USE TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-636/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"8354e5fb70863183964988198b5226f120ddd66558a03a78da06f0b71f99aa3b","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-635","next":"us-va/va.-code-58.1-637"},"notice":"GroundRules: Original legal text. Not legal advice."}