 |
Code of Virginia (Last Updated:July 28, 2020) |
 |
TITLE 58.1. Taxation |
|
|
SUBTITLE II. Taxes Administered By Other Agencies |
|
|
CHAPTER 22. Virginia Fuels Tax Act |
|
|
ARTICLE 7. Enforcement and Administration |
|
|
SECTION 58.1-2270. Failure to keep or retain records; civil penalty |
|
Any person who fails to keep or retain records as required by this chapter shall be subject to a civil penalty. The amount of the civil penalty assessed against a person for his first violation shall be $1,000. The amount of the civil penalty assessed against a person for each subsequent violation shall be $1,000 more than the amount of the civil penalty for the preceding violation. |