CHAPTER 459

AN ACT to amend the Code of 1950 by adding a section numbered
58-115.1, prescribing penalties for fatlure or refusal to file
certain returns, or pay certain tares, or false or fraudulent
statements in such returns.

[S 204]
Approved April 7, 1990

Be it enacted by the General Assembly of Virginia:

1. That the Code of 1950 be amended by adding a section num-
bered 58-115.1, as follows:

§ 58-115.1. Notwithstanding any other provisions of this Title
and in addition to any other penalties provided by law, any person
required under this article or under the next succeeding article to
make a return of income, who wilfully fails or refuses to make
such return, at the time or times required by law, and any person
who, with intent to defraud the State, makes any false statement
in any such return, shall be guilty of a misdemeanor, and upon
conviction shall be confined in jail not exceeding one year, or fined
not exceeding one thousand dollars, or both. A prosecution under
this section shall be commenced within five vears next after the
commission of the offense.