Virginia Code § 18.2-246.13 establishes civil penalties for violations related to certain sales and tax collection requirements, including false certifications and failure to report or remit taxes. Penalties vary from fines up to $1,000 for first violations to $10,000 for subsequent violations, with additional penalties for specific offenses such as false statements or failure to file reports. Collected penalties are directed to the state's general fund, and violations can also lead to criminal charges.
A first violation can result in a civil penalty of up to $1,000.
Knowing false certifications can lead to a civil penalty of up to $5,000 for each offense.
Yes, failure to file required reports or remit taxes can result in criminal charges, including Class 1 misdemeanors.
All civil penalties collected are paid into the state's general fund.