                                 CODE OF VIRGINIA

FALSE STATEMENTS AND ENTRIES (§ 38.2-506)

No person shall:

1. Knowingly file with any supervisory or other public official, or knowingly
make, publish, disseminate, circulate, or deliver to any person, or place before
the public, or knowingly cause, directly or indirectly, to be made, published,
disseminated, circulated, delivered to any person, or placed before the public,
any false material statement of fact as to the financial condition of a person;
or

2. Knowingly make any false entry of a material fact in any book, report or
statement of any person or knowingly fail to make a true entry of any material
fact pertaining to the business of any person in any book, report or statement
of that person.

HISTORY: Code 1950, § 38.1-52; 1952, c. 317, § 38.1-52.5; 1977, c. 529; 1978,
c. 441; 1979, c. 324; 1980, c. 404; 1986, c. 562.