§ 58.1-485.1. False claims of employment status; penalty.
A. It shall be unlawful for any person to knowingly coerce or threaten an individual to falsely declare his employment status for the purpose of evading the withholding or payment of taxes required under this article.
B. It shall be unlawful for any person to knowingly and falsely claim an individual's employment status for the purpose of evading the withholding or payment of taxes required under this article.
C. In addition to any other penalties provided by law, any violation of this section is punishable as a Class 1 misdemeanor.
D. As used in this section "employment status" has the same meaning as defined by the United States Internal Revenue Code.
(2006, c. 393.)
Sections: Previous 58.1-479 58.1-480 58.1-481 58.1-482 58.1-483 58.1-484 58.1-485 58.1-485.1 58.1-486 58.1-486.1 58.1-486.2 58.1-490 58.1-491 58.1-491.1 58.1-492 NextLast modified: April 3, 2009