As used in §§ 60.2-536.1 through 60.2-536.3, unless the context requires a different meaning:
"Knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard for the prohibition involved.
"Person" shall have the meaning given such term by § 7701 (a) (1) of the Internal Revenue Code of 1986.
"Trade" or "business" includes the employer's workforce.
"Violates" or "attempts" to violate includes intent to evade, misrepresentation, or willful nondisclosure.