It is a Class 1 misdemeanor:
1. For any handler to fail to submit to the Tax Commissioner any report required pursuant to § 3.2-1512 within 60 days after the time such report is required to be submitted.
2. For any handler knowingly to report falsely to the Tax Commissioner any information required pursuant to § 3.2-1512.
3. For any producer knowingly to report falsely to the Commissioner any information required pursuant to § 3.2-1508.
1997, c. 873, § 3.1-1103; 2008, c. 860.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
§ 3.2-1501. Cotton Board; composition and appointment of members; quorum
§ 3.2-1502. Cotton Board membership terms
§ 3.2-1504. Powers and duties of Cotton Board
§ 3.2-1506. Management of referenda; Commissioner's duties; notice
§ 3.2-1507. Questions to be printed on ballots
§ 3.2-1508. Persons eligible to vote
§ 3.2-1509. Referenda results; action of Governor
§ 3.2-1510. Production areas designated
§ 3.2-1511. Virginia Cotton Fund established
§ 3.2-1512. Collection and disposition of assessment by handler; reports