2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 10 Cigarette Tax (58.1-1000 thru 58.1-1023)
58.1-1008.2 Materially false statements in reports.
58.1-1008.2. Materially false statements in reports.
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.
(2009, c. 847.)
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