Any corporate, partnership or limited liability company officer as defined in Section
58.1-3906 of the state code, or any other person required to collect, account for
and pay over any local admission, transient occupancy, food and beverage, daily rental
property or cigarette taxes administered by the commissioner of the revenue or other
authorized officer, 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 1 misdemeanor.
(Ord. No. 5940-03, § 1)
