{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/36-175.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/36-175.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/36-175.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/36-175.html"}],"law_id":360664,"edition_id":2,"section_id":360664,"structure_id":51587,"section_number":"36-175","catch_line":"False claims prohibited; penalty","history":"2014, c. 729, \u00a7 55-559; 2019, c. 712.","full_text":"A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to avoid or evade taxes or penalties upon the withdrawal of money or funds from an account for which the account holder claims first-time home buyer savings account status is guilty of a Class 1 misdemeanor.\n\n","order_by":null,"text":{"0":{"id":1342060,"text":"A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to avoid or evade taxes or penalties upon the withdrawal of money or funds from an account for which the account holder claims first-time home buyer savings account status is guilty of a Class 1 misdemeanor.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":51587,"edition_id":2,"name":"First-Time Home Buyer Savings Plan Act","identifier":"12","label":"chapter","depth":2,"order_by":11,"parent_id":51572,"metadata":{"child_laws":5,"child_structures":0},"date_created":"2026-08-02 02:44:31","date_modified":"2026-08-02 12:32:44","permalink":{"id":1435913,"object_type":"structure","relational_id":51587,"identifier":"12","token":"36\/12","url":"\/36\/12\/","edition_id":2,"permalink":0,"preferred":1}},{"id":51572,"edition_id":2,"name":"Housing","identifier":"36","label":"title","depth":1,"order_by":83,"parent_id":null,"metadata":{"child_laws":336,"child_structures":35},"date_created":"2026-08-02 02:44:20","date_modified":"2026-08-02 12:32:40","permalink":{"id":1435259,"object_type":"structure","relational_id":51572,"identifier":"36","token":"36","url":"\/36\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":360660,"structure_id":51587,"section_number":"36-171","catch_line":"Definitions","url":"\/36-171\/","token":"36\/12\/36-171","metadata":false},{"id":360661,"structure_id":51587,"section_number":"36-172","catch_line":"Claiming first-time home buyer status","url":"\/36-172\/","token":"36\/12\/36-172","metadata":false},{"id":360662,"structure_id":51587,"section_number":"36-173","catch_line":"Tax exemption; conditions","url":"\/36-173\/","token":"36\/12\/36-173","metadata":false},{"id":360663,"structure_id":51587,"section_number":"36-174","catch_line":"Withdrawal of funds from account for purposes other than eligible costs for first-time home purchase","url":"\/36-174\/","token":"36\/12\/36-174","metadata":false},{"id":360664,"structure_id":51587,"section_number":"36-175","catch_line":"False claims prohibited; penalty","url":"\/36-175\/","token":"36\/12\/36-175","metadata":false}],"previous_section":{"id":360663,"structure_id":51587,"section_number":"36-174","catch_line":"Withdrawal of funds from account for purposes other than eligible costs for first-time home purchase","url":"\/36-174\/","token":"36\/12\/36-174","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/36-175\/","history_text":"

This law was first created in 2014. The record of its establishment is cataloged in chapter 729<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2019, chapter 712<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1435931,"object_type":"law","relational_id":360664,"identifier":"36-175","token":"36\/12\/36-175","url":"\/36-175\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/36-175\/","token":"36\/12\/36-175","dublin_core":{"Title":"False claims prohibited; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 36-175","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to avoid or evade taxes or penalties upon the withdrawal of money or funds from an account for which the account holder<\/span> claims first-time home buyer savings account<\/span> status is guilty of a Class 1 misdemeanor<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nFALSE CLAIMS PROHIBITED; PENALTY (\u00a7 36-175)\n\nA person who knowingly prepares or causes to be prepared a false claim, receipt,\nstatement, or billing to avoid or evade taxes or penalties upon the withdrawal\nof money or funds from an account for which the account holder claims first-time\nhome buyer savings account status is guilty of a Class 1 misdemeanor.\n\nHISTORY: 2014, c. 729, \u00a7 55-559; 2019, c. 712.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}