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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>55074</law_id><section_number>3.2-1308</section_number><catch_line>Falsification of records; misdemeanor</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="3.2">Agriculture, Animal Care, and Food</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Boards, Councils, Foundations, and Commissions</unit><unit label="part" level="3" order_by="1" identifier="B">Commodity Boards</unit><unit label="chapter" level="4" order_by="1" identifier="13">Cattle Industry Board</unit></structure><text>
						<section><p>It is a Class 1 <span class="dictionary">misdemeanor</span>:</p></section>
						<section id="1"><p><span class="prefix-number">1.</span> For any first handler to fail to submit to the Tax <span class="dictionary">Commissioner</span> any statement or report required in this chapter within 60 days from the time such statement or report is required to be submitted. <a id="paragraph-201987" class="section-permalink" href="https://vacode.org/3.2-1308/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">2.</span> For any first handler knowingly to report falsely to the Tax <span class="dictionary">Commissioner</span> the number of taxable <span class="dictionary">cattle</span> handled by him during any period or to falsify the records. <a id="paragraph-201988" class="section-permalink" href="https://vacode.org/3.2-1308/#2"><i class="fa fa-link"/></a></p></section></text><history>1970, c. 310, &#xA7; 3.1-796.27; 1985, c. 237; 2008, c. 860.</history><metadata></metadata></law>
