§ 3-2-1514

It is a Class 1 misdemeanor:\n1. For any handler to fail to submit to the Tax Commissioner any report required pursuant to § 3.2-1512 within 60 days after the time such report is required to be submitted.\n2. For any handler knowingly to report falsely to the Tax Commissioner any information required pursuant to § 3.2-1512.\n3. For any producer knowingly to report falsely to the Commissioner any information required pursuant to § 3.2-1508.\n1997, c. 873, § 3.1-1103; 2008, c. 860.