It is a Class 1 misdemeanor:

1. 1. For any handler knowingly to report falsely to the Tax Commissioner the quantity of soybeans handled by him during any period.
2. 2. For any handler to falsify the records of the soybeans handled by him.
3. 3. For any handler to fail to preserve the records of the soybeans handled by him for at least three years from the time such soybeans are handled.

1970, c. 431, § 3.1-684.19; 2008, c. 860.