Gibson v. Commonwealth

JEAN HARRISON CLEMENTS, Judge.

James Leonard Gibson (appellant) was convicted in a bench trial of three counts of failure to pay tax, in violation of Code § 58.1-1815. On appeal, he contends the trial court erred in (1) concluding he was subject to conviction under Code § 58.1-1815 despite the fact that he truthfully accounted for his company’s tax obligations and took no affirmative action to evade the assessment or payment of those obligations, (2) deciding the penalties and interest imposed for delinquent filings and tax payments constituted “tax” under Code § 58.1-1815, and (3) ruling it…