It is a Class 1 misdemeanor:

Attorney's Note

Under the Virginia Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 1 misdemeanorup to 12 monthsup to $2,500
For details, see Va. Code § 18.2-11

Terms Used In Virginia Code 3.2-1308

  • Cattle: means beef-type and dairy-type cattle sold for a consideration in excess of $100 per head in the Commonwealth. See Virginia Code 3.2-1300
  • Commissioner: means the Commissioner of Agriculture and Consumer Services. See Virginia Code 3.2-100
  • Handler: means , at the point where the cattle are weighed or traded and the value determined, an operator of any stockyard, livestock dealership, slaughterhouse, packing plant, or livestock auction market, or any other person who purchases from a producer. See Virginia Code 3.2-1300

1. For any first handler to fail to submit to the Tax Commissioner any statement or report required in this chapter within 60 days from the time such statement or report is required to be submitted.

2. For any first handler knowingly to report falsely to the Tax Commissioner the number of taxable cattle handled by him during any period or to falsify the records.

1970, c. 310, § 3.1-796.27; 1985, c. 237; 2008, c. 860.