Virginia § 58.1-348.4 Failure to provide identification number; civil penalty

Virginia Statutes

§ 58.1-348.4 — Failure to provide identification number; civil penalty

Virginia § 58.1-348.4

JurisdictionVirginia

Title 58.1Taxation

Subtitle ITaxes Administered by the Department of Taxation

Ch. 3Income Tax

Art. 4ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS

This text of Virginia § 58.1-348.4 (Failure to provide identification number; civil 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. § 58.1-348.4 (2026).

Text

A.No income tax return preparer may provide tax preparation services for Virginia income tax returns unless he provides his PTIN, as defined in § 58.1-348.3, when submitting a return and signing as an income tax return preparer.

B.In addition to all other penalties provided by law, any person who violates subsection A shall pay a civil penalty to the Department in the amount of $50 per offense, but not to exceed $25,000 per calendar year. No penalty shall be imposed if the violation is reasonable and unintentional as determined by the Department.

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A. No income tax return preparer may provide tax preparation services for Virginia income tax returns unless he provides his PTIN, as defined in § 58.1-348.3, when submitting a return and signing as an income tax return preparer.

B. In addition to all other penalties provided by law, any person who violates subsection A shall pay a civil penalty to the Department in the amount of $50 per offense, but not to exceed $25,000 per calendar year. No penalty shall be imposed if the violation is reasonable and unintentional as determined by the Department.