Virginia Code

Va. Code Ann. § 58.1-485 (2026)

Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty

✓ current as of May 2026

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Willful failure by any employer to (i) make any return required by this article to the Tax Commissioner, (ii) withhold the required tax or to pay it to the Tax Commissioner as specified, or both, or (iii) furnish an employee the written statement required by § 58.1-478 shall be a Class 1 misdemeanor.

Code 1950, § 58-151.15; 1962, c. 612; 1984, c. 675.

Notes of Decisions

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

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George v. Commonwealth, 655 S.E.2d 43 (Va. Ct. App. 2008). · cites it 13× “Appellant contends that because other, more specific Virginia statutes prohibit failing to remit state income withholding taxes, the Commonwealth was not permitted to prosecute him *142 under the more general embezzlement statute, Code § 18.”

George v. Com., 667 S.E.2d 779 (Va. 2008). · cites it 2× “1-3833(C), and would not have imposed a misdemeanor penalty for failure to withhold or remit wages withheld from employees in Code § 58.1-485. We reject George's contentions.”

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