Virginia § 58.1-496 Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor

Virginia Statutes

§ 58.1-496 — Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor

Virginia § 58.1-496

JurisdictionVirginia

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 3INCOME TAX

Art. 19ESTIMATED TAX

This text of Virginia § 58.1-496 (Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor) 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. § 58.1-496 (2026).

Text

Any person required under this article to file a declaration of estimated tax who willfully fails or refuses to file such declaration, at the time or times required by this article, and any person who, with intent to defraud the Commonwealth, makes any false statement in any such declaration, shall be guilty of a Class 1 misdemeanor.

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