Va. Code § 58.1-348.1
Current with changes from the 2024 legislative session through ch. 845
Any income tax return preparer, as defined in § 58.1-302, who knowingly and willfully aids or assists in, counsels or advises the preparation or presentation of a return, affidavit, claim or other document required by this chapter that he knows is fraudulent or false as to any material matter, is guilty of a Class 6 felony.
Va. Code § 58.1-348.1