{"data":{"id":"us-va/va.-code-58.1-348.1","jurisdiction":"us-va","citation":"Va. Code § 58.1-348.1","heading":"Fraudulent assistance; penalty","body":"Any income tax return preparer, as defined in § 58.1-302, who knowingly and willfully aids or assists in, counsels or advises the preparation or presentation of a return, affidavit, claim or other document required by this chapter that he knows is fraudulent or false as to any material matter, is guilty of a Class 6 felony.2005, c. 48.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 4. ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-348.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"0ea6d6703396b82fb5fb718db3f13e59ff1421f374e375530e695cc525292b85","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-348","next":"us-va/va.-code-58.1-348.2"},"notice":"GroundRules: Original legal text. Not legal advice."}