Bill Text: VA HB511 | 2016 | Regular Session | Prefiled

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Bill Title: Tax returns; subject to perjury.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2016-02-16 - Left in Courts of Justice [HB511 Detail]

Download: Virginia-2016-HB511-Prefiled.html

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16100472D
HOUSE BILL NO. 511 Offered January 13, 2016 Prefiled January 8, 2016 A BILL to amend the Code of Virginia by adding in Chapter 1 of Title 58.1 a section numbered 58.1-114, relating to tax returns subject to perjury; penalty. ---------- Patron-- Herring ---------- Committee Referral Pending ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding in Chapter 1 of Title 58.1 a section numbered 58.1-114 as follows:

§58.1-114. Tax returns subject to perjury; penalty.

Every tax return shall contain a written declaration that it is subscribed to under penalty of perjury. Any person who knowingly subscribes as true a tax return that contains any material matter that he does not believe is true is guilty of perjury, punishable as a Class 5 felony.

2. That the provisions of this act may result in a net increase in periods of imprisonment or commitment. Pursuant to § 30-19.1:4, the estimated amount of the necessary appropriation cannot be determined for periods of imprisonment in state adult correctional facilities; therefore, Chapter 665 of the Acts of Assembly of 2015 requires the Virginia Criminal Sentencing Commission to assign a minimum fiscal impact of $50,000. Pursuant to § 30-19.1:4, the estimated amount of the necessary appropriation is $0 for periods of commitment to the custody of the Department of Juvenile Justice.