{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1008.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1008.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1008.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1008.2.html"}],"law_id":73457,"edition_id":1,"section_id":73457,"structure_id":13519,"section_number":"58.1-1008.2","catch_line":"Materially false statements in reports","history":"2009, c. 847.","full_text":"Any tobacco product manufacturer, stamping agent, or importer of cigarettes, or any officer, employee, or agent of any such entity, who knowingly and with the intent to defraud, mislead, or deceive makes any materially false statement in any record required by this article or Article 2.1 (\u00a7 58.1-1021.01 et seq.) of this chapter to be kept, or in any report or return required by this article or Article 2.1 of this chapter to be filed with the Department is guilty of a violation of \u00a7 18.2-498.3. Each record kept and each report or return filed containing one or more false statements shall constitute a separate offense.","order_by":null,"text":{"0":{"id":264346,"text":"Any tobacco product manufacturer, stamping agent, or importer of cigarettes, or any officer, employee, or agent of any such entity, who knowingly and with the intent to defraud, mislead, or deceive makes any materially false statement in any record required by this article or Article 2.1 (\u00a7 58.1-1021.01 et seq.) of this chapter to be kept, or in any report or return required by this article or Article 2.1 of this chapter to be filed with the Department is guilty of a violation of \u00a7 18.2-498.3. Each record kept and each report or return filed containing one or more false statements shall constitute a separate offense.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13519,"edition_id":1,"name":"Excise Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252141,"object_type":"structure","relational_id":13519,"identifier":"1","token":"58.1\/I\/10\/1","url":"\/58.1\/I\/10\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13518,"edition_id":1,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252139,"object_type":"structure","relational_id":13518,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77273,"structure_id":13519,"section_number":"58.1-1000","catch_line":"Definitions","url":"\/58.1-1000\/","token":"58.1\/I\/10\/1\/58.1-1000","metadata":false},{"id":66865,"structure_id":13519,"section_number":"58.1-1001","catch_line":"Tax levied; 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This law was first created in 2009. The record of its establishment is cataloged in chapter 847<\/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.<\/p>","references":[{"id":68291,"section_number":"18.2-513","catch_line":"Definitions","order_by":null,"url":"\/18.2-513\/"},{"id":77776,"section_number":"2.2-511","catch_line":"Criminal cases","order_by":null,"url":"\/2.2-511\/"}],"refers_to":[{"id":76852,"section_number":"18.2-498.3","catch_line":"Misrepresentations prohibited","order_by":null,"url":"\/18.2-498.3\/"},{"id":73675,"section_number":"58.1-1021.01","catch_line":"Definitions","order_by":null,"url":"\/58.1-1021.01\/"}],"permalink":{"id":252191,"object_type":"law","relational_id":73457,"identifier":"58.1-1008.2","token":"58.1\/I\/10\/1\/58.1-1008.2","url":"\/58.1-1008.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1008.2\/","token":"58.1\/I\/10\/1\/58.1-1008.2","dublin_core":{"Title":"Materially false statements in reports","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1008.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any tobacco product manufacturer<\/span>, stamping agent<\/span>, or importer of cigarettes<\/span>, or any officer, employee, or agent of any such entity, who knowingly and with the intent<\/span> to defraud, mislead, or deceive makes any materially false statement in any record required by this article or Article 2.1 (\u00a7 58.1-1021.01<\/a> et seq.) of this chapter to be kept, or in any report or return required by this article or Article 2.1 of this chapter to be filed with the Department<\/span> is guilty of a violation of \u00a7 18.2-498.3<\/a>. Each record kept and each report or return filed containing one or more false statements shall constitute a separate offense<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nMATERIALLY FALSE STATEMENTS IN REPORTS (\u00a7 58.1-1008.2)\n\nAny tobacco product manufacturer, stamping agent, or importer of cigarettes, or\nany officer, employee, or agent of any such entity, who knowingly and with the\nintent to defraud, mislead, or deceive makes any materially false statement in\nany record required by this article or Article 2.1 (\u00a7 58.1-1021.01 et seq.) of\nthis chapter to be kept, or in any report or return required by this article or\nArticle 2.1 of this chapter to be filed with the Department is guilty of a\nviolation of \u00a7 18.2-498.3. Each record kept and each report or return filed\ncontaining one or more false statements shall constitute a separate offense.\n\nHISTORY: 2009, c. 847.","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}}