{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/8.01-216.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/8.01-216.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/8.01-216.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/8.01-216.1.html"}],"law_id":376922,"edition_id":2,"section_id":376922,"structure_id":53577,"section_number":"8.01-216.1","catch_line":"Citation","history":"2002, c. 842.","full_text":"This article may be cited as the Virginia Fraud Against Taxpayers Act.\n\n","order_by":null,"text":{"0":{"id":1406977,"text":"This article may be cited as the Virginia Fraud Against Taxpayers Act.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53577,"edition_id":2,"name":"Virginia Fraud Against Taxpayers Act","identifier":"19.1","label":"article","depth":3,"order_by":22,"parent_id":53562,"metadata":{"child_laws":19,"child_structures":0},"date_created":"2026-08-02 03:18:50","date_modified":"2026-08-02 12:28:14","permalink":{"id":1507297,"object_type":"structure","relational_id":53577,"identifier":"19.1","token":"8.01\/3\/19.1","url":"\/8.01\/3\/19.1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53562,"edition_id":2,"name":"Actions","identifier":"3","label":"chapter","depth":2,"order_by":5,"parent_id":53558,"metadata":{"child_laws":357,"child_structures":31},"date_created":"2026-08-02 03:18:33","date_modified":"2026-08-02 12:28:10","permalink":{"id":1506637,"object_type":"structure","relational_id":53562,"identifier":"3","token":"8.01\/3","url":"\/8.01\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53558,"edition_id":2,"name":"Civil Remedies and Procedure","identifier":"8.01","label":"title","depth":1,"order_by":12,"parent_id":null,"metadata":{"child_laws":1095,"child_structures":142},"date_created":"2026-08-02 03:18:32","date_modified":"2026-08-02 12:28:09","permalink":{"id":1504031,"object_type":"structure","relational_id":53558,"identifier":"8.01","token":"8.01","url":"\/8.01\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":376922,"structure_id":53577,"section_number":"8.01-216.1","catch_line":"Citation","url":"\/8.01-216.1\/","token":"8.01\/3\/19.1\/8.01-216.1","metadata":false},{"id":376923,"structure_id":53577,"section_number":"8.01-216.10","catch_line":"Civil investigative demands; issuance; sharing information","url":"\/8.01-216.10\/","token":"8.01\/3\/19.1\/8.01-216.10","metadata":false},{"id":376924,"structure_id":53577,"section_number":"8.01-216.11","catch_line":"Civil investigative demands; contents and deadlines","url":"\/8.01-216.11\/","token":"8.01\/3\/19.1\/8.01-216.11","metadata":false},{"id":376925,"structure_id":53577,"section_number":"8.01-216.12","catch_line":"Civil investigative demands; protected material or information","url":"\/8.01-216.12\/","token":"8.01\/3\/19.1\/8.01-216.12","metadata":false},{"id":376926,"structure_id":53577,"section_number":"8.01-216.13","catch_line":"Civil investigative demands; service and jurisdiction","url":"\/8.01-216.13\/","token":"8.01\/3\/19.1\/8.01-216.13","metadata":false},{"id":376927,"structure_id":53577,"section_number":"8.01-216.14","catch_line":"Civil investigative demands; documentary material","url":"\/8.01-216.14\/","token":"8.01\/3\/19.1\/8.01-216.14","metadata":false},{"id":376928,"structure_id":53577,"section_number":"8.01-216.15","catch_line":"Civil investigative demands; interrogatories","url":"\/8.01-216.15\/","token":"8.01\/3\/19.1\/8.01-216.15","metadata":false},{"id":376929,"structure_id":53577,"section_number":"8.01-216.16","catch_line":"Civil investigative demands; oral examinations","url":"\/8.01-216.16\/","token":"8.01\/3\/19.1\/8.01-216.16","metadata":false},{"id":376930,"structure_id":53577,"section_number":"8.01-216.17","catch_line":"Civil investigative demands; custodian of documents; answers","url":"\/8.01-216.17\/","token":"8.01\/3\/19.1\/8.01-216.17","metadata":{"court_decisions":""}},{"id":376931,"structure_id":53577,"section_number":"8.01-216.18","catch_line":"Civil investigative demands; judicial proceedings for noncompliance","url":"\/8.01-216.18\/","token":"8.01\/3\/19.1\/8.01-216.18","metadata":false},{"id":376932,"structure_id":53577,"section_number":"8.01-216.19","catch_line":"Application of the Rules of the Supreme Court","url":"\/8.01-216.19\/","token":"8.01\/3\/19.1\/8.01-216.19","metadata":{"court_decisions":{"0":{"name":"Marshall v. Commonwealth","case_number":"0782103","citation":"708 S.E.2d 253","date":"2011-05-03","url":"https:\/\/www.courtlistener.com\/opinion\/1061952\/marshall-v-commonwealth\/","abstract":" .\u202f.\u202f. 708 S.E.2d 253 (2011) .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"},"1":{"name":"Elisabeth Arnold v. City of Norfolk","case_number":"2048231","citation":null,"date":"2025-01-07","url":"https:\/\/www.courtlistener.com\/opinion\/10310258\/elisabeth-arnold-v-city-of-norfolk\/","abstract":" .\u202f.\u202f. COURT OF APPEALS OF VIRGINIA .\u202f.\u202f. ","court_html":"<abbr title=\"Court of Appeals\">COA<\/abbr>"}}}},{"id":376933,"structure_id":53577,"section_number":"8.01-216.2","catch_line":"Definitions","url":"\/8.01-216.2\/","token":"8.01\/3\/19.1\/8.01-216.2","metadata":false},{"id":376934,"structure_id":53577,"section_number":"8.01-216.3","catch_line":"False claims; civil penalty","url":"\/8.01-216.3\/","token":"8.01\/3\/19.1\/8.01-216.3","metadata":false},{"id":376935,"structure_id":53577,"section_number":"8.01-216.4","catch_line":"Attorney General; investigation, civil action","url":"\/8.01-216.4\/","token":"8.01\/3\/19.1\/8.01-216.4","metadata":false},{"id":376936,"structure_id":53577,"section_number":"8.01-216.5","catch_line":"Civil actions filed by private persons; Commonwealth may intervene","url":"\/8.01-216.5\/","token":"8.01\/3\/19.1\/8.01-216.5","metadata":false},{"id":376937,"structure_id":53577,"section_number":"8.01-216.6","catch_line":"Rights of private plaintiff and Commonwealth","url":"\/8.01-216.6\/","token":"8.01\/3\/19.1\/8.01-216.6","metadata":{"court_decisions":{"0":{"name":"Commonwealth v. Commonwealth Ex Rel. Hunter Labs., LLC","case_number":"Record 170995","citation":"817 S.E.2d 318","date":"2018-08-09","url":"https:\/\/www.courtlistener.com\/opinion\/4524915\/commonwealth-v-commonwealth-ex-rel-hunter-labs-llc\/","abstract":" .\u202f.\u202f. OPINION BY JUSTICE STEPHEN R. McCULLOUGH .\u202f.\u202f. ","court_html":"<abbr title=\"Supreme Court of Virginia\">SCV<\/abbr>"}}}},{"id":376938,"structure_id":53577,"section_number":"8.01-216.7","catch_line":"Award to private plaintiff","url":"\/8.01-216.7\/","token":"8.01\/3\/19.1\/8.01-216.7","metadata":false},{"id":376939,"structure_id":53577,"section_number":"8.01-216.8","catch_line":"Certain actions barred; relief from employment discrimination; waiver of sovereign immunity","url":"\/8.01-216.8\/","token":"8.01\/3\/19.1\/8.01-216.8","metadata":false},{"id":376940,"structure_id":53577,"section_number":"8.01-216.9","catch_line":"Procedure; statute of limitations","url":"\/8.01-216.9\/","token":"8.01\/3\/19.1\/8.01-216.9","metadata":{"court_decisions":""}}],"next_section":{"id":376923,"structure_id":53577,"section_number":"8.01-216.10","catch_line":"Civil investigative demands; issuance; sharing information","url":"\/8.01-216.10\/","token":"8.01\/3\/19.1\/8.01-216.10","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/8.01-216.1\/","history_text":"<p>This law was first created in 2002. 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