60.2-536.5 - Definitions. - Virginia Statutes

§ 60.2-536.5. Definitions.

As used in §§ 60.2-536.1 through 60.2-536.3, unless the context requires adifferent meaning:

"Knowingly" means having actual knowledge of or acting with deliberateignorance or reckless disregard for the prohibition involved.

"Person" shall have the meaning given such term by § 7701 (a) (1) of theInternal Revenue Code of 1986.

"Trade" or "business" includes the employer's workforce.

"Violates" or "attempts" to violate includes intent to evade,misrepresentation, or willful nondisclosure.

(2005, cc. 47, 91.)