Code of Virginia

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Code of Virginia
Title 55. Property and Conveyances
Chapter 32. First-Time Home Buyer Savings Plans Act
5/22/2019

§ 55-559. False claims prohibited.

A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to avoid or evade taxes or penalties upon the withdrawal of money or funds from an account for which the account holder claims first-time home buyer savings account status is guilty of a Class 1 misdemeanor.

2014, c. 729.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.