3.2-1308 - Falsification of records; misdemeanor.
§ 3.2-1308. Falsification of records; misdemeanor.
It is a Class 1 misdemeanor:
1. For any first handler to fail to submit to the Tax Commissioner anystatement or report required in this chapter within 60 days from the timesuch statement or report is required to be submitted.
2. For any first handler knowingly to report falsely to the Tax Commissionerthe number of taxable cattle handled by him during any period or to falsifythe records.
(1970, c. 310, § 3.1-796.27; 1985, c. 237; 2008, c. 860.)