Virginia § 4.1-331 Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty

Virginia Statutes

§ 4.1-331 — Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty

Virginia § 4.1-331

JurisdictionVirginia

Title 4.1Alcoholic Beverage and Cannabis Control

Subtitle IAlcoholic Beverage Control Act

Ch. 3PROHIBITED PRACTICES; PENALTIES; PROCEDURAL MATTERS

Art. 2PROHIBITED PRACTICES BY LICENSEES

This text of Virginia § 4.1-331 (Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty) 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. § 4.1-331 (2026).

Text

No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236;

(ii)deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with § 4.1-204. Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.

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No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with § 4.1-204.

Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.