OPINION BY Justice DONALD W. LEMONS.
In this appeal, we consider whether a conviction under Code § 58.1-1815 requires proof of both a failure to truthfully account for and a failure to pay withholding tax.
I. Facts and Proceedings Below
In 2000, James Leonard Gibson ("Gibson") registered Leonard Gibson Excavating, Inc. ("Gibson Excavating") for sales and withholding taxes with the Virginia Department...
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