                                 CODE OF VIRGINIA

FALSE CLAIMS OF EMPLOYMENT STATUS; PENALTY (§ 58.1-485.1)

A. It shall be unlawful for any person to knowingly coerce or threaten an
individual to falsely declare his employment status for the purpose of evading
the withholding or payment of taxes required under this article.

B. It shall be unlawful for any person to knowingly and falsely claim an
individual&#8217;s employment status for the purpose of evading the withholding
or payment of taxes required under this article.

C. In addition to any other penalties provided by law, any violation of this
section is punishable as a Class 1 misdemeanor.

D. As used in this section &#8220;employment status&#8221; has the same meaning
as defined by the United States Internal Revenue Code.

HISTORY: 2006, c. 393.