                                 CODE OF VIRGINIA

FALSE STATEMENTS, ETC., BY EMPLOYING UNITS; FAILURE TO FURNISH REPORTS, ETC (§
60.2-518)

A. Any employing unit or any officer or agent of an employing unit or any other
person shall be guilty of a Class 1 misdemeanor if it or he:

   1. Makes a false statement or representation knowing it to be false, or who
   knowingly fails to disclose a material fact (i) to prevent or reduce the
   payment of benefits to any individual entitled thereto, (ii) to avoid becoming
   or remaining subject to this title or (iii) to avoid or reduce any tax or
   other payment required from an employing unit under this title; or

   2. Willfully fails or refuses (i) to furnish any reports required by this
   title or (ii) to produce or permit the inspection or copying of records as
   required hereunder.

B. Each such false statement, representation or failure to disclose a material
fact listed in this section, and each day of such failure or refusal shall
constitute a separate offense.

HISTORY: Code 1950, § 60-113; 1968, c. 738, § 60.1-130; 1986, c. 480.