It is a Class 1 misdemeanor:
1. For any producer to fail to submit to the Tax Commissioner any report required under this article within 60 days after the time such report is required to be submitted.
2. For any producer knowingly to report falsely to the Tax Commissioner any information required under this article.
3. For any producer to fail to keep a complete record of the apples grown by him or to not preserve such records for a period of at least three years from the time such apples are grown.
2005, cc. 864, 875, § 3.1-636.12; 2008, c. 860.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
§ 3.2-1201. Apple Board; composition and appointment of members
§ 3.2-1202. Apple Board membership
§ 3.2-1204. Powers and duties of Apple Board; report
§ 3.2-1205. Commercial apple-producing districts designated
§ 3.2-1206. Apple Fund established
§ 3.2-1208. Referendum on question of levying apple excise tax
§ 3.2-1209. Management of referenda; Commissioner's duties; notice
§ 3.2-1210. Questions to be printed on ballots
§ 3.2-1211. Persons eligible to vote
§ 3.2-1212. Referenda results; action of Governor
§ 3.2-1214. Referenda results; action of Governor
§ 3.2-1215. Disposition of excise tax by producer; reports