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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>73697</law_id><section_number>3.2-1514</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="15">Cotton 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 <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"/></a></p></section>
						<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"/></a></p></section>
						<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"/></a></p></section></text><history>1997, c. 873, &#xA7; 3.1-1103; 2008, c. 860.</history><metadata></metadata></law>
