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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>357396</law_id><section_number>3.2-2114</section_number><catch_line>Falsification of records; misdemeanor</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="5" identifier="3.2">Agriculture, Animal Care, and Food</unit><unit label="subtitle" level="2" order_by="2" identifier="II">Boards, Councils, Foundations, and Commissions</unit><unit label="part" level="3" order_by="2" identifier="B">Commodity Boards</unit><unit label="chapter" level="4" order_by="9" identifier="21">Sheep Industry Board</unit></structure><text>
						<section><p>It is a Class 1 <span class="dictionary">misdemeanor</span>:</p></section>
						<section id="1"><p><span class="prefix-number">1.</span> For any <span class="dictionary">handler</span> to fail to submit to the Tax <span class="dictionary">Commissioner</span> any report required in this chapter within 60 days from the time such report is required to be submitted. <a id="paragraph-1329876" class="section-permalink" href="https://vacode.org/3.2-2114/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">2.</span> For any <span class="dictionary">handler</span> knowingly to report falsely to the Tax <span class="dictionary">Commissioner</span> the number of taxable <span class="dictionary">sheep</span> handled by him during any period or to falsify the records. <a id="paragraph-1329877" class="section-permalink" href="https://vacode.org/3.2-2114/#2"><i class="fa fa-link"/></a></p></section></text><history>1995, c. 691, &#xA7; 3.1-1079; 2008, c. 860.</history><metadata></metadata></law>
