Va. Code § 3.2-1514: Falsification of records; misdemeanor

It is a Class 1 misdemeanor:1. For any handler to fail to submit to the Tax Commissioner any report required pursuant to § 3.2-1512 within 60 days after the time such report is required to be submitted.2. For any handler knowingly to report falsely to the Tax Commissioner any information required pursuant to § 3.2-1512.3. For any producer knowingly to report falsely to the Commissioner any information required pursuant to § 3.2-1508.1997, c. 873, § 3.1-1103; 2008, c. 860.