Virginia § 19.2-245.2 Tax offenses; where prosecuted

Virginia Statutes

§ 19.2-245.2 — Tax offenses; where prosecuted

Virginia § 19.2-245.2

Title 19.2CRIMINAL PROCEDURE

Ch. 15TRIAL AND ITS INCIDENTS

Art. 2VENUE

This text of Virginia § 19.2-245.2 (Tax offenses; where prosecuted) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 19.2-245.2 (2026).

Text

If an offense involving tax, as defined in Title 58.1, is committed, that offense may be prosecuted in either any county or city where a false or fraudulent tax return, document, or statement was filed, or the county or city where the offender resides. However, venue shall not be in the City of Richmond solely because a false or fraudulent tax return, document or statement was filed directly with the Department of Taxation.

Free access — add to your briefcase to read the full text and ask questions with AI

If an offense involving tax, as defined in Title 58.1, is committed, that offense may be prosecuted in either any county or city where a false or fraudulent tax return, document, or statement was filed, or the county or city where the offender resides. However, venue shall not be in the City of Richmond solely because a false or fraudulent tax return, document or statement was filed directly with the Department of Taxation.