§ 146-92. Violations and penalties.

Latest version.

Any officer of any service provider who willfully violates the provisions of this article shall in addition to other penalties provided by law be guilty of a Class 1 misdemeanor. Such conviction shall not relieve any person from the payment, collection and remittance of such tax as provided by this article, or from the civil penalties set forth in Virginia Code § 58.1-3907.

                    
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