Virginia § 58.1-485 Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty

Virginia Statutes

§ 58.1-485 — Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty

Virginia § 58.1-485

JurisdictionVirginia

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 3INCOME TAX

Art. 16INCOME TAX WITHHOLDING

This text of Virginia § 58.1-485 (Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; 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. § 58.1-485 (2026).

Text

Willful failure by any employer to (i) make any return required by this article to the Tax Commissioner, (ii) withhold the required tax or to pay it to the Tax Commissioner as specified, or both, or (iii) furnish an employee the written statement required by § 58.1-478 shall be a Class 1 misdemeanor.

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