{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-518.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-518.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-518.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-518.html"}],"law_id":76208,"edition_id":1,"section_id":76208,"structure_id":13053,"section_number":"60.2-518","catch_line":"False statements, etc., by employing units; failure to furnish reports, etc","history":"Code 1950, \u00a7 60-113; 1968, c. 738, \u00a7 60.1-130; 1986, c. 480.","full_text":"A\n\nAny employing unit or any officer or agent of an employing unit or any other person shall be guilty of a Class 1 misdemeanor if it or he:1\n\nMakes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact (i) to prevent or reduce the payment of benefits to any individual entitled thereto, (ii) to avoid becoming or remaining subject to this title or (iii) to avoid or reduce any tax or other payment required from an employing unit under this title; or2\n\nWillfully fails or refuses (i) to furnish any reports required by this title or (ii) to produce or permit the inspection or copying of records as required hereunder.B\n\nEach such false statement, representation or failure to disclose a material fact listed in this section, and each day of such failure or refusal shall constitute a separate offense.","order_by":null,"text":{"0":{"id":273668,"text":"Any employing unit or any officer or agent of an employing unit or any other person shall be guilty of a Class 1 misdemeanor if it or he:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":273669,"text":"Makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact (i) to prevent or reduce the payment of benefits to any individual entitled thereto, (ii) to avoid becoming or remaining subject to this title or (iii) to avoid or reduce any tax or other payment required from an employing unit under this title; or","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":273670,"text":"Willfully fails or refuses (i) to furnish any reports required by this title or (ii) to produce or permit the inspection or copying of records as required hereunder.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"B"},"3":{"id":273671,"text":"Each such false statement, representation or failure to disclose a material fact listed in this section, and each day of such failure or refusal shall constitute a separate offense.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2"}},"ancestry":[{"id":13053,"edition_id":1,"name":"Employer Reporting Requirements","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267685,"object_type":"structure","relational_id":13053,"identifier":"2","token":"60.2\/5\/2","url":"\/60.2\/5\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13052,"edition_id":1,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267633,"object_type":"structure","relational_id":13052,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":54110,"structure_id":13053,"section_number":"60.2-511","catch_line":"How and when taxes payable","url":"\/60.2-511\/","token":"60.2\/5\/2\/60.2-511","metadata":false},{"id":76377,"structure_id":13053,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","url":"\/60.2-512\/","token":"60.2\/5\/2\/60.2-512","metadata":false},{"id":68193,"structure_id":13053,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","url":"\/60.2-513\/","token":"60.2\/5\/2\/60.2-513","metadata":false},{"id":87035,"structure_id":13053,"section_number":"60.2-514","catch_line":"Limitation on proceeding to establish liability for taxes","url":"\/60.2-514\/","token":"60.2\/5\/2\/60.2-514","metadata":false},{"id":67512,"structure_id":13053,"section_number":"60.2-515","catch_line":"Amount of taxes; increase of rate","url":"\/60.2-515\/","token":"60.2\/5\/2\/60.2-515","metadata":false},{"id":57934,"structure_id":13053,"section_number":"60.2-516","catch_line":"Taxes and payments in lieu of taxes not deducted from wages","url":"\/60.2-516\/","token":"60.2\/5\/2\/60.2-516","metadata":false},{"id":69851,"structure_id":13053,"section_number":"60.2-517","catch_line":"How fractional part of cent computed","url":"\/60.2-517\/","token":"60.2\/5\/2\/60.2-517","metadata":false},{"id":76208,"structure_id":13053,"section_number":"60.2-518","catch_line":"False statements, etc., by employing units; failure to furnish reports, etc","url":"\/60.2-518\/","token":"60.2\/5\/2\/60.2-518","metadata":false}],"previous_section":{"id":69851,"structure_id":13053,"section_number":"60.2-517","catch_line":"How fractional part of cent computed","url":"\/60.2-517\/","token":"60.2\/5\/2\/60.2-517","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-518\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. 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. Those modifications are as follows: in 1968, chapter 738; in 1986, chapter 480.<\/p>","references":[{"id":71753,"section_number":"60.2-119","catch_line":"Criminal cases","order_by":null,"url":"\/60.2-119\/"}],"refers_to":false,"permalink":{"id":267715,"object_type":"law","relational_id":76208,"identifier":"60.2-518","token":"60.2\/5\/2\/60.2-518","url":"\/60.2-518\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-518\/","token":"60.2\/5\/2\/60.2-518","dublin_core":{"Title":"False statements, etc., by employing units; failure to furnish reports, etc","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-518","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any employing unit or any officer or agent of an employing unit or any other person shall be guilty of a Class 1 misdemeanor<\/span> if it or he: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material<\/span> fact<\/span> (i) to prevent or reduce the payment of benefits to any individual entitled thereto, (ii) to avoid becoming or remaining subject to this title or (iii) to avoid or reduce any tax or other payment required from an employing unit under this title; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Willfully fails or refuses (i) to furnish any reports required by this title or (ii) to produce or permit the inspection or copying of records as required hereunder. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Each such false statement, representation or failure to disclose a material<\/span> fact<\/span> listed in this section, and each day of such failure or refusal shall constitute a separate offense<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFALSE STATEMENTS, ETC., BY EMPLOYING UNITS; FAILURE TO FURNISH REPORTS, ETC (\u00a7\n60.2-518)\n\nA. Any employing unit or any officer or agent of an employing unit or any other\nperson shall be guilty of a Class 1 misdemeanor if it or he:\n\n 1. Makes a false statement or representation knowing it to be false, or who\n knowingly fails to disclose a material fact (i) to prevent or reduce the\n payment of benefits to any individual entitled thereto, (ii) to avoid becoming\n or remaining subject to this title or (iii) to avoid or reduce any tax or\n other payment required from an employing unit under this title; or\n\n 2. Willfully fails or refuses (i) to furnish any reports required by this\n title or (ii) to produce or permit the inspection or copying of records as\n required hereunder.\n\nB. Each such false statement, representation or failure to disclose a material\nfact listed in this section, and each day of such failure or refusal shall\nconstitute a separate offense.\n\nHISTORY: Code 1950, \u00a7 60-113; 1968, c. 738, \u00a7 60.1-130; 1986, c. 480.","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}}