Virginia Code
Va. Code Ann. § 19.2-245.2 (2026)
Tax offenses; where prosecuted
✓ current as of May 2026
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If an offense involving tax, as defined in Title 58.1, is committed, that offense may be prosecuted in either any county or city where a false or fraudulent tax return, document, or statement was filed, or the county or city where the offender resides. However, venue shall not be in the City of Richmond solely because a false or fraudulent tax return, document or statement was filed directly with the Department of Taxation.
1990, c. 631.
Notes of Decisions
Cited in 1
case, 2018–2018 · leading case: Gerald, T. v. Commonwealth, 813 S.E.2d 722 (Va. 2018).
Gerald, T. v. Commonwealth, 813 S.E.2d 722 (Va. 2018). “1 (providing for venue where a writing was forged, used, or passed, or attempted to be used or passed, or where writing is found in possession of defendant in prosecution of forgery); Code § 19.2-245.2 (providing for venue where false or fraudulent tax return or document was…”
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