Any purchaser failing, refusing or neglecting to pay the tax imposed or levied by
this division, any seller violating this division, and any officer, agent or employee
of any seller violating this division shall be guilty of a class 3 misdemeanor for
taxes of $1,000.00 or less, and a class 1 misdemeanor for taxes greater than $1,000.00,
as provided in Code of Virginia, § 58.1-3916.1. Each failure, refusal, neglect or
violation and each day's continuance thereof shall constitute a separate offense.
Such conviction shall not relieve any person from the payment, collection and remittance
of such tax as provided by this division.
(Code 1992, § 7-27)
