Code of Virginia § 58.1-348.1. Fraudulent assistance; penalty.
61 words·~1 min read·
/va/title-58-1/chapter-3/58-1-348-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any income tax return preparer, as defined in § 58.1-302 , who knowingly and willfully aids or assists in, counsels or advises the preparation or presentation of a return, affidavit, claim or other document required by this chapter that he knows is fraudulent or false as to any material matter, is guilty of a Class 6 felony.
2005, c. 48 .