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Home / Opinion Digests / Criminal – Withholding Tax Payment – Failure To Pay (access required)

Criminal – Withholding Tax Payment – Failure To Pay (access required)

The president of an excavating company who failed to pay the entire amount of withholding taxes for a defined time period, saying he did not have the money, but who paid himself a salary of $116,592 during that time period, can be convicted under Va. Code § 58.1-1815. The circuit court’s Aug. 24, 2004 order stated ...

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