58.1-636 - Penalty for failure to file return or making false return.
§ 58.1-636. Penalty for failure to file return or making false return.
Any dealer subject to the provisions of this chapter failing or refusing tofile a return herein required to be made, or failing or refusing to file asupplemental return or other data required by the Tax Commissioner, or whomakes a false or fraudulent return with intent to evade the tax herebylevied, or who makes a false or fraudulent claim for refund, or who gives orknowingly receives a false or fraudulent exemption certificate, or whoviolates any other provision of this chapter, punishment for which is nototherwise herein provided, shall be guilty of a Class 1 misdemeanor.
(Code 1950, § 58-441.39; 1966, c. 151; 1984, c. 675.)