A. Any corporate or partnership officer as defined in § 58.1-3906, or any other person required to collect, account for and pay over any local admission,
transient occupancy, food and beverage, daily rental property or cigarette taxes administered
by the commissioner of the revenue or other authorized officer, 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
B. Any person who willfully utilizes a device or software to falsify the electronic
records of cash registers or other point-of-sale systems or otherwise manipulates
transaction records that affect any local tax liability shall, in addition to any
other penalties provided by law, be guilty of a Class 1 misdemeanor.
C. In addition to the criminal penalty provided in subsection B and any other civil
or criminal penalty provided in this title, any person violating subsection B shall
pay a civil penalty of $20,000, to be assessed by the commissioner of the revenue
and collected by the treasurer as other local taxes are collected and deposited into
the treasury of the political subdivision of the Commonwealth served by the treasurer.
D. Any criminal case brought pursuant to this section may be prosecuted by either
the attorney for the Commonwealth or other attorney charged with the responsibility
for prosecution of a violation of local ordinances.
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