2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-485.1. False claims of employment status; penalty
A. It shall be unlawful for any person to knowingly coerce or threaten an individual to falsely declare his employment status for the purpose of evading the withholding or payment of taxes required under this article.
B. It shall be unlawful for any person to knowingly and falsely claim an individual's employment status for the purpose of evading the withholding or payment of taxes required under this article.
C. In addition to any other penalties provided by law, any violation of this section is punishable as a Class 1 misdemeanor.
D. As used in this section "employment status" has the same meaning as defined by the United States Internal Revenue Code.
2006, c. 393.
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