§ 58-1-451

Any officer of any corporation who makes a fraudulent return or statement with intent to evade the payment of the taxes prescribed by this chapter shall be liable to a penalty of not more than $1,000, to be assessed and collected in the manner prescribed in § 58.1-450.\nCode 1950, § 58-151.088; 1971, Ex. Sess., c. 171; 1984, c. 675.