CODE OF VIRGINIA

FRAUDULENT ASSISTANCE; PENALTY (§ 58.1-348.1)

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.

HISTORY: 2005, c. 48.