Virginia Code 58.1-1008.2: Materially false statements in reports.
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Any tobacco product manufacturer, stamping agent, or importer of cigarettes, or any officer, employee, or agent of any such entity, who knowingly and with the intent to defraud, mislead, or deceive makes any materially false statement in any record required by this article or Article 2.1 (§ 58.1-1021.01 et seq.) of this chapter to be kept, or in any report or return required by this article or Article 2.1 of this chapter to be filed with the Department is guilty of a violation of § 18.2-498.3. Each record kept and each report or return filed containing one or more false statements shall constitute a separate offense.
Terms Used In Virginia Code 58.1-1008.2
- Department: means the Department of Taxation. See Virginia Code 58.1-1
- Manufacturer: means any tobacco product manufacturer as defined in § Virginia Code 58.1-1000
- stamping agent: includes "distributor" as that term is defined in § Virginia Code 58.1-1000
2009, c. 847.