58.1-2288 - Liability of corporate or partnership officer; penalty.
§ 58.1-2288. Liability of corporate or partnership officer; penalty.
Any corporate or partnership officer who directs or causes the business ofwhich he is a corporate or partnership officer to fail to pay, collect, ortruthfully account for and pay over any fuels tax for which the business isliable to the Commonwealth or to a trustee, shall, in addition to otherpenalties provided by law, be liable for a penalty in the amount of the taxevaded, or not paid, collected, or accounted for and paid over. The penaltyshall be assessed and collected in the same manner as such taxes are assessedand collected. However, this penalty shall be dischargeable in bankruptcyproceedings.
(2000, cc. 729, 758.)