{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/3.2-1514.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/3.2-1514.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/3.2-1514.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/3.2-1514.html"}],"law_id":73697,"edition_id":1,"section_id":73697,"structure_id":14274,"section_number":"3.2-1514","catch_line":"Falsification of records; misdemeanor","history":"1997, c. 873, \u00a7 3.1-1103; 2008, c. 860.","full_text":"It is a Class 1 misdemeanor:\n\n1\n\nFor any handler to fail to submit to the Tax Commissioner any report required pursuant to &#xA7; 3.2-1512 within 60 days after the time such report is required to be submitted.2\n\nFor any handler knowingly to report falsely to the Tax Commissioner any information required pursuant to &#xA7; 3.2-1512.3\n\nFor any producer knowingly to report falsely to the Commissioner any information required pursuant to &#xA7; 3.2-1508.","order_by":null,"text":{"0":{"id":265049,"text":"It is a Class 1 misdemeanor:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":265050,"text":"For any handler to fail to submit to the Tax Commissioner any report required pursuant to &#xA7; 3.2-1512 within 60 days after the time such report is required to be submitted.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":265051,"text":"For any handler knowingly to report falsely to the Tax Commissioner any information required pursuant to &#xA7; 3.2-1512.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":265052,"text":"For any producer knowingly to report falsely to the Commissioner any information required pursuant to &#xA7; 3.2-1508.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":14274,"edition_id":1,"name":"Cotton Board","identifier":"15","label":"chapter","depth":4,"order_by":1,"parent_id":12795,"metadata":{},"date_created":"2026-06-26 03:47:34","date_modified":"2026-06-26 03:47:34","permalink":{"id":194573,"object_type":"structure","relational_id":14274,"identifier":"15","token":"3.2\/II\/B\/15","url":"\/3.2\/II\/B\/15\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12795,"edition_id":1,"name":"Commodity Boards","identifier":"B","label":"part","depth":3,"order_by":1,"parent_id":12794,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194393,"object_type":"structure","relational_id":12795,"identifier":"B","token":"3.2\/II\/B","url":"\/3.2\/II\/B\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12794,"edition_id":1,"name":"Boards, Councils, Foundations, and Commissions","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12793,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":194359,"object_type":"structure","relational_id":12794,"identifier":"II","token":"3.2\/II","url":"\/3.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12793,"edition_id":1,"name":"Agriculture, Animal Care, and Food","identifier":"3.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:53","date_modified":"2026-06-26 03:43:53","permalink":{"id":193939,"object_type":"structure","relational_id":12793,"identifier":"3.2","token":"3.2","url":"\/3.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69523,"structure_id":14274,"section_number":"3.2-1500","catch_line":"Definitions","url":"\/3.2-1500\/","token":"3.2\/II\/B\/15\/3.2-1500","metadata":false},{"id":71569,"structure_id":14274,"section_number":"3.2-1501","catch_line":"Cotton Board; composition and appointment of members","url":"\/3.2-1501\/","token":"3.2\/II\/B\/15\/3.2-1501","metadata":false},{"id":64936,"structure_id":14274,"section_number":"3.2-1502","catch_line":"Cotton Board membership terms","url":"\/3.2-1502\/","token":"3.2\/II\/B\/15\/3.2-1502","metadata":false},{"id":59253,"structure_id":14274,"section_number":"3.2-1503","catch_line":"Repealed","url":"\/3.2-1503\/","token":"3.2\/II\/B\/15\/3.2-1503","metadata":false},{"id":61756,"structure_id":14274,"section_number":"3.2-1504","catch_line":"Powers and duties of Cotton Board","url":"\/3.2-1504\/","token":"3.2\/II\/B\/15\/3.2-1504","metadata":false},{"id":64234,"structure_id":14274,"section_number":"3.2-1505","catch_line":"Referenda","url":"\/3.2-1505\/","token":"3.2\/II\/B\/15\/3.2-1505","metadata":false},{"id":55536,"structure_id":14274,"section_number":"3.2-1506","catch_line":"Management of referenda; Commissioner's duties; notice","url":"\/3.2-1506\/","token":"3.2\/II\/B\/15\/3.2-1506","metadata":false},{"id":86876,"structure_id":14274,"section_number":"3.2-1507","catch_line":"Questions to be printed on ballots","url":"\/3.2-1507\/","token":"3.2\/II\/B\/15\/3.2-1507","metadata":false},{"id":84514,"structure_id":14274,"section_number":"3.2-1508","catch_line":"Persons eligible to vote","url":"\/3.2-1508\/","token":"3.2\/II\/B\/15\/3.2-1508","metadata":false},{"id":86722,"structure_id":14274,"section_number":"3.2-1509","catch_line":"Referenda results; action of Governor","url":"\/3.2-1509\/","token":"3.2\/II\/B\/15\/3.2-1509","metadata":false},{"id":86886,"structure_id":14274,"section_number":"3.2-1510","catch_line":"Production areas designated","url":"\/3.2-1510\/","token":"3.2\/II\/B\/15\/3.2-1510","metadata":false},{"id":65865,"structure_id":14274,"section_number":"3.2-1511","catch_line":"Virginia Cotton Fund established","url":"\/3.2-1511\/","token":"3.2\/II\/B\/15\/3.2-1511","metadata":false},{"id":64088,"structure_id":14274,"section_number":"3.2-1512","catch_line":"Collection and disposition of assessment by handler; reports","url":"\/3.2-1512\/","token":"3.2\/II\/B\/15\/3.2-1512","metadata":false},{"id":61593,"structure_id":14274,"section_number":"3.2-1513","catch_line":"Records to be kept by handler","url":"\/3.2-1513\/","token":"3.2\/II\/B\/15\/3.2-1513","metadata":false},{"id":73697,"structure_id":14274,"section_number":"3.2-1514","catch_line":"Falsification of records; misdemeanor","url":"\/3.2-1514\/","token":"3.2\/II\/B\/15\/3.2-1514","metadata":false}],"previous_section":{"id":61593,"structure_id":14274,"section_number":"3.2-1513","catch_line":"Records to be kept by handler","url":"\/3.2-1513\/","token":"3.2\/II\/B\/15\/3.2-1513","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/3.2-1514\/","history_text":"<p>This law was first created in 1997. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?971+ful+CHAP0873\">873<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2008, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0860\">860<\/a>.<\/p>","references":false,"refers_to":[{"id":84514,"section_number":"3.2-1508","catch_line":"Persons eligible to vote","order_by":null,"url":"\/3.2-1508\/"},{"id":64088,"section_number":"3.2-1512","catch_line":"Collection and disposition of assessment by handler; reports","order_by":null,"url":"\/3.2-1512\/"}],"permalink":{"id":194631,"object_type":"law","relational_id":73697,"identifier":"3.2-1514","token":"3.2\/II\/B\/15\/3.2-1514","url":"\/3.2-1514\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/3.2-1514\/","token":"3.2\/II\/B\/15\/3.2-1514","dublin_core":{"Title":"Falsification of records; misdemeanor","Type":"Text","Format":"text\/html","Identifier":"\u00a7 3.2-1514","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>It is a Class 1 <span class=\"dictionary\">misdemeanor<\/span>:<\/p><\/section>\n\t\t\t\t\t\t<section id=\"1\"><p><span class=\"prefix-number\">1.<\/span> For any <span class=\"dictionary\">handler<\/span> to fail to submit to the Tax <span class=\"dictionary\">Commissioner<\/span> any report required pursuant to &#xA7; <a class=\"law\" title=\"Collection and disposition of assessment by handler; reports\" href=\"\/3.2-1512\/\">3.2-1512<\/a> within 60 days after the time such report is required to be submitted. <a id=\"paragraph-265050\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/3.2-1514\/#1\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"2\"><p><span class=\"prefix-number\">2.<\/span> For any <span class=\"dictionary\">handler<\/span> knowingly to report falsely to the Tax <span class=\"dictionary\">Commissioner<\/span> any information required pursuant to &#xA7; <a class=\"law\" title=\"Collection and disposition of assessment by handler; reports\" href=\"\/3.2-1512\/\">3.2-1512<\/a>. <a id=\"paragraph-265051\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/3.2-1514\/#2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"3\"><p><span class=\"prefix-number\">3.<\/span> For any <span class=\"dictionary\">producer<\/span> knowingly to report falsely to the <span class=\"dictionary\">Commissioner<\/span> any information required pursuant to &#xA7; <a class=\"law\" title=\"Persons eligible to vote\" href=\"\/3.2-1508\/\">3.2-1508<\/a>. <a id=\"paragraph-265052\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/3.2-1514\/#3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFALSIFICATION OF RECORDS; MISDEMEANOR (\u00a7 3.2-1514)\n\nIt is a Class 1 misdemeanor:\n\n1. For any handler to fail to submit to the Tax Commissioner any report required\npursuant to &#xA7; 3.2-1512 within 60 days after the time such report is\nrequired to be submitted.\n\n2. For any handler knowingly to report falsely to the Tax Commissioner any\ninformation required pursuant to &#xA7; 3.2-1512.\n\n3. For any producer knowingly to report falsely to the Commissioner any\ninformation required pursuant to &#xA7; 3.2-1508.\n\nHISTORY: 1997, c. 873, \u00a7 3.1-1103; 2008, c. 860.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}