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VIRGINIA STATUTES AND CODES

3.2-1514 - Falsification of records; misdemeanor.

§ 3.2-1514. Falsification of records; misdemeanor.

It is a Class 1 misdemeanor:

1. For any handler to fail to submit to the Tax Commissioner any reportrequired pursuant to § 3.2-1512 within 60 days after the time such report isrequired to be submitted.

2. For any handler knowingly to report falsely to the Tax Commissioner anyinformation required pursuant to § 3.2-1512.

3. For any producer knowingly to report falsely to the Commissioner anyinformation required pursuant to § 3.2-1508.

(1997, c. 873, § 3.1-1103; 2008, c. 860.)

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