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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>57028</law_id><section_number>3.2-2214</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="22">Small Grains 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> knowingly to report falsely to the Tax <span class="dictionary">Commissioner</span> the quantity of <span class="dictionary">small grains</span> handled by him during any period. <a id="paragraph-208905" class="section-permalink" href="https://vacode.org/3.2-2214/#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> to falsify the records of the <span class="dictionary">small grains</span> handled by him. <a id="paragraph-208906" class="section-permalink" href="https://vacode.org/3.2-2214/#2"><i class="fa fa-link"/></a></p></section>
						<section id="3"><p><span class="prefix-number">3.</span> For any <span class="dictionary">handler</span> to fail to preserve the records of the <span class="dictionary">small grains</span> handled for a period of three years from the time such <span class="dictionary">small grains</span> were handled. <a id="paragraph-208907" class="section-permalink" href="https://vacode.org/3.2-2214/#3"><i class="fa fa-link"/></a></p></section></text><history>1991, c. 587, &#xA7; 3.1-684.58; 2008, c. 860.</history><metadata></metadata></law>
