Virginia Code

Va. Code Ann. § 58.1-1813 (2026)

Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc

✓ current as of May 2026

Find cases: SyfertCases citing this section VA-LISlaw.lis.virginia.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

A. Any corporate, partnership or limited liability officer who willfully fails to pay, collect or truthfully account for and pay over any tax administered by the Department of Taxation, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as such taxes are assessed and collected.

B. The term "corporate, partnership or limited liability officer" as used in this section means an officer or employee of a corporation, or a member, manager or employee of a partnership or limited liability company, who as such officer, employee, member or manager is under a duty to perform on behalf of the corporation, partnership or limited liability company the act in respect of which the violation occurs and who (1) had knowledge of the failure or attempt as set forth herein and (2) had authority to prevent such failure or attempt.

Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675; 1994, c. 800; 1998, c. 432.

Notes of Decisions

Cited in 2 cases, 1991–2008 · leading case: George v. Commonwealth, 655 S.E.2d 43 (Va. Ct. App. 2008).

Sort: Relevance Newest Treatment

George v. Commonwealth, 655 S.E.2d 43 (Va. Ct. App. 2008). “1-1815, [a]ny corporate or partnership officer as defined in § 58.1-1813, or any other person required to collect, account for and pay over any sales, use or withholding tax, who willfully fails to collect or truthfully account for and pay over such tax, and any such officer or…”

Angelson v. Commonwealth, 25 Va. Cir. 319 (Richmond County Cir. Ct. 1991). · cites it 3× “That section provides, in its entirety: Section 58.1-1813. Liability of corporate officer or employee, or member or employee of partnership, for failure to pay tax, etc.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.