Va. Code Ann. § 58.1-485.1

False claims of employment status; penalty

Applied in 1 court decision — leading case In re Fedex Ground Package System, Inc., Employment Practices Litigation (2012)

Most recently applied in In re Fedex Ground Package System, Inc., Employment Practices Litigation (April 2012)

2006, c. 393.

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.

Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.