§ 58.1-348.1. Fraudulent assistance; penalty
Any income tax return preparer, as defined in § 58.1-302, who knowingly and willfully aids or assists in, counsels or advises the preparation or presentation of a return, affidavit, claim or other document required by this chapter that he knows is fraudulent or false as to any material matter, is guilty of a Class 6 felony.
(2005, c. 48.)
Sections: Previous 58.1-346.2:1 58.1-346.3 58.1-346.3:1 58.1-346.4 58.1-346.4:1 58.1-347 58.1-348 58.1-348.1 58.1-348.2 58.1-349 58.1-350 58.1-351 58.1-352 58.1-353 58.1-354 NextLast modified: April 16, 2009