                                 CODE OF VIRGINIA

FALSIFICATION OF RECORDS; MISDEMEANOR (§ 3.2-2314)

It is a Class 1 misdemeanor:

1. For any handler knowingly to report falsely to the Tax Commissioner the
quantity of soybeans handled by him during any period.

2. For any handler to falsify the records of the soybeans handled by him.

3. For any handler to fail to preserve the records of the soybeans handled by
him for at least three years from the time such soybeans are handled.

HISTORY: 1970, c. 431, § 3.1-684.19; 2008, c. 860.