Va. Code § 18.2-111.2
Current with changes from the 2024 legislative session through ch. 845
If any employer withholds money from the pay of his employee for the purpose of paying administrative or court-ordered child support on behalf of the employee and then wrongfully and fraudulently fails to make payment of the money withheld, the employer shall be guilty of embezzlement.
Va. Code § 18.2-111.2