Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 27. Road Tax on Motor Carriers

§ 58.1-2710. Penalty for false statements.

Any person who willfully and knowingly makes a false statement orally, or in writing, or in the form of a receipt for the sale of motor fuel, for the purpose of obtaining or attempting to obtain or to assist any other person, partnership or corporation to obtain or attempt to obtain a credit or refund or reduction of liability for taxes under this chapter shall be guilty of a Class 1 misdemeanor.

Code 1950, § 58-629.2; 1952, c. 281; 1984, c. 675.

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.