Va. Code » Title 58.1. Taxation » Subtitle I. Taxes Administered by the Department of Taxation » Chapter 3. Income Tax » Article 4. Accounting, Returns, Procedures for Individuals
Virginia Code

Va. Code Ann. § 58.1-348.1 (2026)

Fraudulent assistance; penalty

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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.

2005, c. 48.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2009–2025 · leading case: Brailey v. Commonwealth, 686 S.E.2d 546 (Va. Ct. App. 2009).
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Brailey v. Commonwealth, 686 S.E.2d 546 (Va. Ct. App. 2009). · cites it 18× “Willis Alfred Brailey (appellant) appeals his convictions of eight counts of preparing a false tax return, in violation of Code § 58.1-348.1. 1 Appellant first contends the trial court abused its discretion in denying his motion for a continuance to obtain new counsel.”
Donald Arthur Herrington v. Commonwealth of Virginia, No. 1545244 (Va. Ct. App. Feb. 18, 2025). · cites it 2× “We assume without deciding that Herrington failed to preserve his argument that the jury instructions were incorrect and that, had the jury been correctly instructed, the evidence was insufficient to support a conviction Code § 58.1-348.1 1 “[J]udicial restraint dictates that we…”
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