58.1-496 - Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor.
§ 58.1-496. Willful failure or refusal to file declaration of estimated tax,or making false and fraudulent statement, a misdemeanor.
Any person required under this article to file a declaration of estimated taxwho willfully fails or refuses to file such declaration, at the time or timesrequired by this article, and any person who, with intent to defraud theCommonwealth, makes any false statement in any such declaration, shall beguilty of a Class 1 misdemeanor.
(Code 1950, § 58-151.27; 1962, c. 612; 1984, c. 675.)