Va. Code Ann. § 22.1-259

A teacher in every public school in the Commonwealth shall keep an accurate daily record of attendance of all children, both (i) at the beginning of the school day and (ii) if applicable, for each class period, in accordance with regulations prescribed by the Board. Such record shall, at all times, be open to any officer authorized to enforce the provisions of this article who may inspect or copy the same and shall be admissible in evidence in any prosecution for a violation of this article as prima facie evidence of the facts stated therein.