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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>360664</law_id><section_number>36-175</section_number><catch_line>False claims prohibited; penalty</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="83" identifier="36">Housing</unit><unit label="chapter" level="2" order_by="11" identifier="12">First-Time Home Buyer Savings Plan Act</unit></structure><text>
						<section><p>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 <span class="dictionary">account holder</span> claims <span class="dictionary">first-time home buyer savings account</span> status is guilty of a Class 1 <span class="dictionary">misdemeanor</span>.</p></section></text><history>2014, c. 729, &#xA7; 55-559; 2019, c. 712.</history><metadata></metadata></law>
