Va. Code § 36-175: False claims prohibited; penalty

A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to avoid or evade taxes or penalties upon the withdrawal of money or funds from an account for which the account holder claims first-time home buyer savings account status is guilty of a Class 1 misdemeanor.2014, c. 729, § 55-559; 2019, c. 712.