CHAPTER 483

AN ACT to amend the Code of Virginia by adding thereto a new
section, to be numbered 58-145.1, in relation to penalties on
officers of corporations and members of partnerships making
fraudulent returns or statements with intent to defeat or
evade the payment of income tazes.
Be it enacted by the General Assembly of Virginia:

1, That the Code of Virginia be amended by adding thereto a
new section, numbered 58-145.1, which new section shall read as
follows:

§ 58-145.1. Fraudulent returns and statements; criminal
liability—In addition to other penalties provided by law, any
officer of any corporation or any partner who makes a fraudulent
return or statement with intent to defeat or evade the payment of
the taxes prescribed by this chapter shall be guilty of a misde-
meanor, and upon conviction shall be confined in jail not exceed-
ing 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.