Virginia statute
Va. Code Ann. § 18.2-182.1 — Issuing bad checks in payment of taxes
Current through 2026 Regular Session
Part of Article 4: Bad Check Law, Code of Virginia.
Criminal charges under this statute
Full text of Va. Code Ann. § 18.2-182.1
Statutory text current through the 2026 Regular Session. This publication reproduces the text of the Code of Virginia from the official Virginia Law Portal API published by the Virginia General Assembly's Division of Legislative Automated Systems; it is not the official Code of Virginia.
Any person who shall make, draw, utter, or deliver two or more checks, drafts, or orders within a period of ninety days which have an aggregate represented value of $1,000 or more, for the payment of money upon any bank, banking institution, trust company, or other depository on behalf of any taxpayer for the payment of any state tax under § 58.1-486 or § 58.1-637 , knowing, at the time of such making, drawing, uttering, or delivering, that the account upon which such check, draft, or order is drawn has not sufficient funds or credit with such bank, banking institution, trust company, or other depository for the payment of such check, draft, or order, although no express representation is made in reference thereto, shall be guilty of a Class 1 misdemeanor.
The word "credit," as used herein, means any arrangement or understanding with the bank, banking institution, trust company, or other depository for the payment of such check, draft, or order.
Official sources
Legal terms used in this section
Questions this section answers
Is issuing bad checks in payment of taxes a felony or a misdemeanor in Virginia?
Issuing bad checks in payment of taxes is a class 1 misdemeanor in Virginia under Va. Code Ann. § 18.2-182.1.
Which Virginia statute covers issuing bad checks in payment of taxes?
Issuing bad checks in payment of taxes is governed by Va. Code Ann. § 18.2-182.1 (Issuing bad checks in payment of taxes).
This reference is informational and is not legal advice.