Virginia Code

Va. Code Ann. § 58.1-348 (2026)

Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation

✓ current as of May 2026

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Notwithstanding any other provisions of this title and in addition to any other penalties provided by law, any individual or fiduciary required under this chapter to make a return of income, who willfully fails or refuses to make such return, at the time or times required by law, shall be guilty of a Class 1 misdemeanor, or who, with intent to defraud the Commonwealth, makes any false statement in any such return, shall be guilty of a Class 6 felony. A prosecution under this section shall be commenced within five years next after the commission of the offense.

Code 1950, § 58-151.074; 1971, Ex. Sess., c. 171; 1977, c. 246; 1984, c. 675; 2003, c. 180.

Notes of Decisions

Cited in 5 cases (2 in the last 5 years), 1999–2025 · leading case: Brown v. Commonwealth, 516 S.E.2d 678 (Va. Ct. App. 1999).

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Brown v. Commonwealth, 516 S.E.2d 678 (Va. Ct. App. 1999). · cites it 8× “Motion to Quash the Indictment Appellant argues that the trial court erred in denying his motion to quash the indictment on the ground that his conduct of allegedly filing a false state income tax return was punishable only under Code § 58.1-348, and not Code § 18.2-95, the…”

George v. Commonwealth, 655 S.E.2d 43 (Va. Ct. App. 2008). · cites it 2× “We rejected the defendant’s contention that the Commonwealth could not prosecute him for his conduct other than pursuant to Code § 58.1-348, which specifically pertained to the making of a false statement in an income tax return.”

Donald Arthur Herrington v. Commonwealth of Virginia (Va. Ct. App. 2025). · cites it 14× “Donald Herrington and the Commonwealth ask us to reverse his conviction for failure or refusal to file an income tax return in violation of Code § 58.1-348 because the jury was erroneously instructed on the elements of the offense.”

Herrington v. Dotson (E.D. Va. 2025). · cites it 10× “Docket: CR11001320-10: Tax Return: Make False Statement to Defraud Va in violation of Code § 58.1-348, (12 months of active incarceration).”

Galen L. Burkholder v. Commonwealth of Virginia (Va. Ct. App. 2001). “Burkholder of willfully failing to file a 1998 state income tax return in violation of Code § 58.1-348 and of willfully filing a false 1999 withholding exemption certificate in violation of Code § 58.”

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