                                 CODE OF VIRGINIA

FALSE CLAIMS PROHIBITED; PENALTY (§ 36-175)

A person who knowingly prepares or causes to be prepared a false claim, receipt,
statement, or billing to avoid or evade taxes or penalties upon the withdrawal
of money or funds from an account for which the account holder claims first-time
home buyer savings account status is guilty of a Class 1 misdemeanor.

HISTORY: 2014, c. 729, § 55-559; 2019, c. 712.