                                 CODE OF VIRGINIA

DEFINITIONS (§ 60.2-536.5)

As used in §§ 60.2-536.1 through 60.2-536.3, unless the context requires a
different meaning:
		&#8220;Knowingly&#8221; means having actual knowledge of or acting with
deliberate ignorance or reckless disregard for the prohibition involved.
		&#8220;Person&#8221; shall have the meaning given such term by § 7701 (a) (1)
of the Internal Revenue Code of 1986.
		&#8220;Trade&#8221; or &#8220;business&#8221; includes the employer&#8217;s
workforce.
		&#8220;Violates&#8221; or &#8220;attempts&#8221; to violate includes intent to
evade, misrepresentation, or willful nondisclosure.

HISTORY: 2005, cc. 47, 91.