                                 CODE OF VIRGINIA

PENALTIES (§ 54.1-2342)

Any person who violates any of the provisions of this chapter shall be subject
to the sanctions provided in Chapter 1 (§ 54.1-100 et seq.) and Chapter 2 (§
54.1-200 et seq.) and in §§ 54.1-2314, 54.1-2317, and 54.1-2326. Any person
who is convicted of willfully violating any of the provisions of this chapter is
guilty of a Class 1 misdemeanor. Any person convicted of violating, or failing
to comply with, any of the provisions of § 54.1-2317, 54.1-2319, 54.1-2321,
54.1-2322, 54.1-2325 or 54.1-2326 with the intent to defraud is guilty of a
Class 6 felony.
		For the purposes of this section, &#8220;person&#8221; includes any
individual, corporation, partnership, association, cooperative, limited
liability company, trust, joint venture, government, political subdivision, or
any other legal or commercial entity and any successor, representative, agent,
agency, instrumentality, officer or employee thereof.

HISTORY: 1998, cc. 708, 721; 2005, c. 691.