CODE OF VIRGINIA

DEFINITIONS (§ 60.2-536.5)

As used in §§ 60.2-536.1 through 60.2-536.3, unless the context requires a
different meaning:”Knowingly” means having actual knowledge of or
acting with deliberate ignorance or reckless disregard for the prohibition
involved.”Person” shall have the meaning given such term by § 7701
(a) (1) of the Internal Revenue Code of 1986.”Trade” or
“business” includes the employer’s
workforce.”Violates” or “attempts” to violate includes
intent to evade, misrepresentation, or willful nondisclosure.

HISTORY: 2005, cc. 47, 91.