{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-485.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-485.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-485.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-485.1.html"}],"law_id":69030,"edition_id":1,"section_id":69030,"structure_id":14622,"section_number":"58.1-485.1","catch_line":"False claims of employment status; penalty","history":"2006, c. 393.","full_text":"A\n\nIt shall be unlawful for any person to knowingly coerce or threaten an individual to falsely declare his employment status for the purpose of evading the withholding or payment of taxes required under this article.B\n\nIt shall be unlawful for any person to knowingly and falsely claim an individual’s employment status for the purpose of evading the withholding or payment of taxes required under this article.C\n\nIn addition to any other penalties provided by law, any violation of this section is punishable as a Class 1 misdemeanor.D\n\nAs used in this section “employment status” has the same meaning as defined by the United States Internal Revenue Code.","order_by":null,"text":{"0":{"id":249898,"text":"It shall be unlawful for any person to knowingly coerce or threaten an individual to falsely declare his employment status for the purpose of evading the withholding or payment of taxes required under this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":249899,"text":"It shall be unlawful for any person to knowingly and falsely claim an individual’s employment status for the purpose of evading the withholding or payment of taxes required under this article.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":249900,"text":"In addition to any other penalties provided by law, any violation of this section is punishable as a Class 1 misdemeanor.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":249901,"text":"As used in this section “employment status” has the same meaning as defined by the United States Internal Revenue Code.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14622,"edition_id":1,"name":"Income Tax Withholding","identifier":"16","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:48:57","date_modified":"2026-06-26 03:48:57","permalink":{"id":253793,"object_type":"structure","relational_id":14622,"identifier":"16","token":"58.1\/I\/3\/16","url":"\/58.1\/I\/3\/16\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":72120,"structure_id":14622,"section_number":"58.1-460","catch_line":"Definitions","url":"\/58.1-460\/","token":"58.1\/I\/3\/16\/58.1-460","metadata":false},{"id":64617,"structure_id":14622,"section_number":"58.1-461","catch_line":"Requirement of withholding","url":"\/58.1-461\/","token":"58.1\/I\/3\/16\/58.1-461","metadata":false},{"id":58393,"structure_id":14622,"section_number":"58.1-462","catch_line":"Withholding tables","url":"\/58.1-462\/","token":"58.1\/I\/3\/16\/58.1-462","metadata":false},{"id":63373,"structure_id":14622,"section_number":"58.1-463","catch_line":"Other methods of withholding","url":"\/58.1-463\/","token":"58.1\/I\/3\/16\/58.1-463","metadata":false},{"id":78023,"structure_id":14622,"section_number":"58.1-464","catch_line":"Miscellaneous payroll period applicable to withholding in payment of certain wages; 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This law was first created in 2006. The record of its establishment is cataloged in chapter 393<\/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":false,"refers_to":false,"permalink":{"id":253903,"object_type":"law","relational_id":69030,"identifier":"58.1-485.1","token":"58.1\/I\/3\/16\/58.1-485.1","url":"\/58.1-485.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-485.1\/","token":"58.1\/I\/3\/16\/58.1-485.1","dublin_core":{"Title":"False claims of employment status; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-485.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> It shall be unlawful for any person to knowingly coerce or threaten an individual<\/span> to falsely declare his employment status<\/span> for the purpose of evading the withholding or payment of taxes required under this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> It shall be unlawful for any person to knowingly and falsely claim an individual<\/span>’s employment status<\/span> for the purpose of evading the withholding or payment of taxes required under this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> In addition to any other penalties provided by law<\/span>, any violation of this section is punishable as a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> As used in this section “employment status<\/span>” has the same meaning as defined by the United States Internal Revenue Code. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFALSE CLAIMS OF EMPLOYMENT STATUS; PENALTY (\u00a7 58.1-485.1)\n\nA. It shall be unlawful for any person to knowingly coerce or threaten an\nindividual to falsely declare his employment status for the purpose of evading\nthe withholding or payment of taxes required under this article.\n\nB. It shall be unlawful for any person to knowingly and falsely claim an\nindividual’s employment status for the purpose of evading the withholding\nor payment of taxes required under this article.\n\nC. In addition to any other penalties provided by law, any violation of this\nsection is punishable as a Class 1 misdemeanor.\n\nD. As used in this section “employment status” has the same meaning\nas defined by the United States Internal Revenue Code.\n\nHISTORY: 2006, c. 393.","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}}