§ 36-175. (Effective October 1, 2019) False claims prohibited; penalty

VA Code § 36-175 (2019) (N/A)
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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, § 55-559; 2019, c. 712.