19.2-245.2 - Tax offenses; where prosecuted.
§ 19.2-245.2. Tax offenses; where prosecuted.
If an offense involving tax, as defined in Title 58.1, is committed, thatoffense may be prosecuted in either any county or city where a false orfraudulent tax return, document, or statement was filed, or the county orcity where the offender resides. However, venue shall not be in the City ofRichmond solely because a false or fraudulent tax return, document orstatement was filed directly with the Department of Taxation.
(1990, c. 631.)