It is a Class 1 misdemeanor:
1. For any handler knowingly to report falsely to the Tax Commissioner the quantity of small grains handled by him during any period.
2. For any handler to falsify the records of the small grains handled by him.
3. For any handler to fail to preserve the records of the small grains handled for a period of three years from the time such small grains were handled.
1991, c. 587, § 3.1-684.58; 2008, c. 860.
Structure Code of Virginia
Title 3.2 - Agriculture, Animal Care, and Food
Chapter 22 - Small Grains Board
§ 3.2-2201. Small Grains Board; composition and appointment of members
§ 3.2-2202. Small Grains Board membership terms
§ 3.2-2203. Small Grains Board officers and compensation
§ 3.2-2204. Powers and duties of Small Grains Board
§ 3.2-2206. Management of referenda; Commissioner's duties; notice
§ 3.2-2207. Question to be printed on ballots
§ 3.2-2208. Persons eligible to vote
§ 3.2-2209. Referenda results; action of Governor
§ 3.2-2210. Production areas designated
§ 3.2-2211. Virginia Small Grains Fund established
§ 3.2-2212. Collection and disposition of assessment by handler; reports