Any interexchange company which willfully and knowingly fails to provide on time a report required by § 56-482.1 or willfully and knowingly understates the volume or type of use of service or facilities in such report shall be liable to the local exchange telephone company covered by such report. In the case of an unprovided report, the liability shall be two times the amount of the charges for the services and facilities as actually used. In the case of an understated report, the liability shall be for two times the difference between the charges for the services and facilities as actually used and the charges as computed on the basis of an understated report.
Va. Code § 56-482.2