It is a Class 1 misdemeanor:
1. For any processor knowingly to report falsely to the Tax Commissioner the quantity of peanuts subject to tax bought by him during any period.
2. For any processor to falsify the records of the peanuts subject to tax bought by him.
Code 1950, § 3-525.18; 1966, c. 702, § 3.1-664; 2008, c. 860.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
§ 3.2-1901. Peanut Board; composition and appointment of members
§ 3.2-1904. Powers and duties of Peanut Board
§ 3.2-1905. Levy of excise tax
§ 3.2-1906. Peanut Fund established
§ 3.2-1907. Collection and disposition of tax; reports
§ 3.2-1908. Record to be kept by processor