It is a Class 1 misdemeanor:

Attorney's Note

Under the Virginia Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 1 misdemeanorup to 12 monthsup to $2,500
For details, see Va. Code § 18.2-11

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Terms Used In Virginia Code 3.2-1909

1. For any processor knowingly to report falsely to the Tax Commissioner the quantity of peanuts subject to tax bought by him during any period.

2. For any processor to falsify the records of the peanuts subject to tax bought by him.

Code 1950, § 3-525.18; 1966, c. 702, § 3.1-664; 2008, c. 860.