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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 36. Housing |
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CHAPTER 12. First-Time Home Buyer Savings Plan Act |
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SECTION 36-175. False claims prohibited; penalty |
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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. |