Va. Code » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes » Article 1. Collection of State T
Virginia Code

Va. Code Ann. § 58.1-1815 (2026)

Willful failure to collect and account for tax

✓ current as of May 2026
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Any 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 person who willfully evades or attempts to evade any such tax or the payment thereof, shall, in addition to any other penalties provided by law, be guilty of a Class 1 misdemeanor.

Code 1950, § 58-44.1; 1972, c. 363; 1984, c. 675.

Notes of Decisions
Cited in 4 cases, 2007–2012 · leading case: Gibson v. Com., 662 S.E.2d 54 (Va. 2008).
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Gibson v. Com., 662 S.E.2d 54 (Va. 2008). · cites it 20× “In this appeal, we consider whether a conviction under Code § 58.1-1815 requires proof of both a failure to truthfully account for and a failure to pay withholding tax.”
George v. Commonwealth, 655 S.E.2d 43 (Va. Ct. App. 2008). · cites it 11× “1-485 or Code § 58.1-1815 as well as Code § 18.2-111, that circumstance did not affect the Commonwealth’s authority to initiate the prosecution for embezzlement.”
Kawashima v. Holder, 132 S. Ct. 1166 (2012). “Code §40-29-114 (2003) (same); Va. Code Ann. §58.1-1815 (Lexis 2009) *497 (willfully failing to account truthfully for and pay certain taxes is a criminal offense).”
Gibson v. Commonwealth, 649 S.E.2d 214 (Va. Ct. App. 2007). · cites it 51× “On appeal, he contends the trial court erred in (1) concluding he was subject to conviction under Code § 58.1-1815 despite the fact that he truthfully accounted for his company’s tax obligations and took no affirmative action to evade the assessment or payment of those…”
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