Any individual required to supply information to his employer under this article who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under this article, shall be guilty of 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

Code 1950, § 58-151.12; 1962, c. 612; 1984, c. 675.