Va. Code § 36-175
Current with changes from the 2024 legislative session through ch. 845
A person who knowingly prepares or causes to be prepared a false claim, receipt, statement, or billing to avoid or evade taxes or penalties upon the withdrawal of money or funds from an account for which the account holder claims first-time home buyer savings account status is guilty of a Class 1 misdemeanor.
Va. Code § 36-175