Code of Virginia § 58.1-471. Fraudulent withholding exemption certificate or failure to supply information.
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/va/title-58-1/chapter-3/58-1-471A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any individual required to supply information to his employer under this article who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under this article, shall be guilty of a Class 1 misdemeanor.
Code 1950, § 58-151.12; 1962, c. 612; 1984, c. 675.