58.1-348 - Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation.
§ 58.1-348. Criminal prosecution for failure or refusal to file return ofincome or for making false statement therein; limitation.
Notwithstanding any other provisions of this title and in addition to anyother penalties provided by law, any individual or fiduciary required underthis chapter to make a return of income, who willfully fails or refuses tomake such return, at the time or times required by law, shall be guilty of aClass 1 misdemeanor, or who, with intent to defraud the Commonwealth, makesany false statement in any such return, shall be guilty of a Class 6 felony.A prosecution under this section shall be commenced within five years nextafter the commission of the offense.
(Code 1950, § 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984, c.675; 2003, c. 180.)