§ 3-2-2214

It is a Class 1 misdemeanor:\n1. For any handler knowingly to report falsely to the Tax Commissioner the quantity of small grains handled by him during any period.\n2. For any handler to falsify the records of the small grains handled by him.\n3. For any handler to fail to preserve the records of the small grains handled for a period of three years from the time such small grains were handled.\n1991, c. 587, § 3.1-684.58; 2008, c. 860.