58.1-2710 - Penalty for false statements. - Virginia Statutes

§ 58.1-2710. Penalty for false statements.

Any person who willfully and knowingly makes a false statement orally, or inwriting, or in the form of a receipt for the sale of motor fuel, for thepurpose of obtaining or attempting to obtain or to assist any other person,partnership or corporation to obtain or attempt to obtain a credit or refundor reduction of liability for taxes under this chapter shall be guilty of aClass 1 misdemeanor.

(Code 1950, § 58-629.2; 1952, c. 281; 1984, c. 675.)