                                 CODE OF VIRGINIA

FALSIFICATION OF RECORDS; MISDEMEANOR (§ 3.2-1308)

It is a Class 1 misdemeanor:

1. For any first handler to fail to submit to the Tax Commissioner any statement
or report required in this chapter within 60 days from the time such statement
or report is required to be submitted.

2. For any first handler knowingly to report falsely to the Tax Commissioner the
number of taxable cattle handled by him during any period or to falsify the
records.

HISTORY: 1970, c. 310, § 3.1-796.27; 1985, c. 237; 2008, c. 860.