CODE OF VIRGINIA

FALSIFICATION OF RECORDS; MISDEMEANOR (§ 3.2-1414)

It is a Class 1 misdemeanor:

   1.  For any handler knowingly to report falsely to the Tax Commissioner the
   quantity of corn handled by him during any period.

   2.  For any handler to falsify the records of the corn handled by him.

   3.  For any handler to preserve the records of the corn handled by him for
   less than three years from the time such corn was handled.

HISTORY: 1980, c. 395, § 3.1-1049; 2008, c. 860.