Va. Code § 3.2-1217: Falsification of records; misdemeanor

It is a Class 1 misdemeanor:1. For any producer to fail to submit to the Tax Commissioner any report required under this article within 60 days after the time such report is required to be submitted.2. For any producer knowingly to report falsely to the Tax Commissioner any information required under this article.3. For any producer to fail to keep a complete record of the apples grown by him or to not preserve such records for a period of at least three years from the time such apples are grown.2005, cc. 864, 875, § 3.1-636.12; 2008, c. 860.