58.1-485.1 - False claims of employment status; penalty. - Virginia Statutes

§ 58.1-485.1. False claims of employment status; penalty.

A. It shall be unlawful for any person to knowingly coerce or threaten anindividual to falsely declare his employment status for the purpose ofevading the withholding or payment of taxes required under this article.

B. It shall be unlawful for any person to knowingly and falsely claim anindividual's employment status for the purpose of evading the withholding orpayment of taxes required under this article.

C. In addition to any other penalties provided by law, any violation of thissection is punishable as a Class 1 misdemeanor.

D. As used in this section "employment status" has the same meaning asdefined by the United States Internal Revenue Code.

(2006, c. 393.)