§ 3.2-1308 Falsification of records; misdemeanor
It is a Class 1 misdemeanor:
1. For any first handler to fail to submit to the Tax Commissioner any statement or report required in this chapter within 60 days from the time such statement or report is required to be submitted.
2. For any first handler knowingly to report falsely to the Tax Commissioner the number of taxable cattle handled by him during any period or to falsify the records.
History
This law was first created in 1970. The record of its establishment is cataloged in chapter 310 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1970 “Acts” aren’t available online. It has been modified 2 times. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. Those modifications are as follows: in 1985, chapter 237; in 2008, chapter 860.
1970, c. 310, § 3.1-796.27; 1985, c. 237; 2008, c. 860.