58.1-348.1 - Fraudulent assistance; penalty.
§ 58.1-348.1. Fraudulent assistance; penalty.
Any income tax return preparer, as defined in § 58.1-302, who knowingly andwillfully aids or assists in, counsels or advises the preparation orpresentation of a return, affidavit, claim or other document required by thischapter that he knows is fraudulent or false as to any material matter, isguilty of a Class 6 felony.
(2005, c. 48.)