(A) Whoever violates any provision of this chapter for which no specific penalty is provided shall be punished as set forth in § 10.99 of this code.
(B) Any willful failure or refusal to timely file a return for tax purposes required by this chapter or any false statement made in a return filed for tax purposes with intent to defraud in the return shall be punishable:
(1) As a Class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is $1,000 or less; or
(2) A Class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than $1,000.
(C) In addition to the criminal penalties provided for in this chapter, the County Treasurer and the Board of Supervisors shall have available to them all civil remedies available in law and equity to insure the collection of all taxes due pursuant to this chapter.
(D) Any corporate or partnership officer as defined in VA Code § 58.1-3906 or any other person required to collect, account for, and pay over any transient occupancy 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 I misdemeanor. Each violation or failure shall constitute a separate offense. Such conviction shall not relieve any such person from the payment, collection or remittance of the tax as provided in §§ 33.075 through 33.084.
(E) Any person violating any of the provisions of §§ 33.200 through 33.214 shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $2,500 or imprisonment for not more than 12 months or by both such fine and imprisonment. Such fine and/or imprisonment shall not relieve any such person from the payment of any tax, penalty or interest imposed by §§ 33.200 through 33.214.
(Ord. passed 3-13-1989; Am. Ord. passed 6-19- 2007; Am. Ord. passed 8-13-2007; Am. Ord. passed 1-10-2012; Ord. passed 4-12-2022)