As used in §§ 60.2-536.1 through 60.2-536.3, unless the context requires a different meaning: “Knowingly” means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved. “Person” shall have the meaning given such term by § 7701 (a) (1) of the Internal Revenue Code of 1986. “Trade” or “business” includes the employer’s workforce. “Violates” or “attempts” to violate includes intent to evade, misrepresentation, or willful nondisclosure.