                                 CODE OF VIRGINIA

FALSIFICATION OF RECORDS; MISDEMEANOR (§ 3.2-1217)

It is a Class 1 misdemeanor:

1. For any producer to fail to submit to the Tax Commissioner any report
required under this article within 60 days after the time such report is
required to be submitted.

2. For any producer knowingly to report falsely to the Tax Commissioner any
information required under this article.

3. For any producer to fail to keep a complete record of the apples grown by him
or to not preserve such records for a period of at least three years from the
time such apples are grown.

HISTORY: 2005, cc. 864, 875, § 3.1-636.12; 2008, c. 860.