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State court of last resort · ST-VA-SC
Gibson v. Commonwealth
No. 072023Supreme Court of Virginia
072023 Gibson v. Commonwealth 06/06/2008 In considering multiple convictions for willful failure to collect or truthfully account for and pay over withholding taxes under Code § 58.1-1815, the Court of Appeals…
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072023 Gibson v. Commonwealth 06/06/2008 In considering multiple convictions for willful failure to collect or truthfully account…
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- Supreme Court of Virginia
- First seen
- Oct 4, 2026
- Last entry
- Jun 6, 2008
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072023 Gibson v. Commonwealth 06/06/2008 In considering multiple convictions for willful failure to collect or truthfully account for and pay over withholding taxes under Code § 58.1-1815, the Court of Appeals did not err in holding that a responsible party must account for and pay over the taxes, and that liability can arise under the statute for failure to pay over such taxes even if a responsible party accounts for and collects them. The judgment of the Court of Appeals upholding the defendant's convictions is affirmed.
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