58.1-471 - Fraudulent withholding exemption certificate or failure to supply information.
§ 58.1-471. Fraudulent withholding exemption certificate or failure to supplyinformation.
Any individual required to supply information to his employer under thisarticle who willfully supplies false or fraudulent information, or whowillfully fails to supply information thereunder which would require anincrease in the tax to be withheld under this article, shall be guilty of aClass 1 misdemeanor.
(Code 1950, § 58-151.12; 1962, c. 612; 1984, c. 675.)