{"data":{"id":"us-va/va.-code-18.2-204.3","jurisdiction":"us-va","citation":"Va. Code § 18.2-204.3","heading":"Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate; penalty","body":"A. Any person who transfers or attempts to transfer any trade or business to another person, where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor.B. Any person who knowingly advises another person to transfer any trade or business to another person where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor.C. Any person who is found guilty of more than two such actions under subsections A or B is guilty of a Class 6 felony.D. It shall be the duty of the attorney for the Commonwealth to whom the Commission shall report, pursuant to subsection B of § 60.2-500, any violation of this section, to determine whether to proceed with prosecution.2005, cc. 47, 91.","path":["Title 18.2. CRIMES AND OFFENSES GENERALLY","Chapter 6. CRIMES INVOLVING FRAUD","Article 7. MISCELLANEOUS FALSE AND FRAUDULENT ACTS"],"source_url":"https://law.lis.virginia.gov/vacode/18.2-204.3/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:14:34Z","sha256":"92c6f0060ba7f47549890391422e11eb19679d0d8dffd0bf2b36fcefda47b34e","source_id":"us-va","stale":true,"prev":"us-va/va.-code-18.2-204.2","next":"us-va/va.-code-18.2-205"},"notice":"GroundRules: Original legal text. Not legal advice."}