Virginia criminal charge
Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate in Virginia
Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate is a criminal offense under Virginia law, defined by Va. Code Ann. § 18.2-204.3. Its classification is not fixed: Virginia assigns a different penalty class depending on the circumstances of the offense. The class that applies — and the sentencing range that follows from it — depends on which statutory variant fits the facts.
Defined by Va. Code Ann. § 18.2-204.3.
What is the penalty for transfers for the sole or primary purpose of obtaining a lower unemployment tax rate in Virginia?
| Penalty | Range | Basis | Authority |
|---|---|---|---|
| Jail / prison | up to 12 months (Transfer for lower unemployment tax rate — A person transfers or attempts to transfer a trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate.) | discretionary | Va. Code Ann. § 18.2-11 |
| Fine | up to $2,500 (Transfer for lower unemployment tax rate — A person transfers or attempts to transfer a trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate.; either or both with confinement (§ 18.2-11(a))) | discretionary | Va. Code Ann. § 18.2-11 |
| Jail / prison | up to 12 months (Advising transfer for lower unemployment tax rate — A person knowingly advises another to transfer a trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate.) | discretionary | Va. Code Ann. § 18.2-11 |
| Fine | up to $2,500 (Advising transfer for lower unemployment tax rate — A person knowingly advises another to transfer a trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate.; either or both with confinement (§ 18.2-11(a))) | discretionary | Va. Code Ann. § 18.2-11 |
| Jail / prison | 1 years to 5 years (Repeat offense - more than two violations — A person is found guilty of more than two such actions under subsections A or B.; or, at the discretion of the jury or the court trying the case without a jury, confinement in jail for not more than 12 months and a fine of not more than $2,500, either or both (§ 18.2-10(f))) | discretionary | Va. Code Ann. § 18.2-10 |
| Fine | up to $2,500 (Repeat offense - more than two violations — A person is found guilty of more than two such actions under subsections A or B.; with the jail-confinement alternative under § 18.2-10(f)) | discretionary | Va. Code Ann. § 18.2-10 |
Applies to current.
How is transfers for the sole or primary purpose of obtaining a lower unemployment tax rate classified in Virginia?
The classification depends on the circumstances:
| Variant | Classification | When it applies | Statute |
|---|---|---|---|
| Transfer for lower unemployment tax rate | class 1 misdemeanor | A person transfers or attempts to transfer a trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate. | Va. Code Ann. § 18.2-204.3A |
| Advising transfer for lower unemployment tax rate | class 1 misdemeanor | A person knowingly advises another to transfer a trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate. | Va. Code Ann. § 18.2-204.3B |
| Repeat offense - more than two violations | class 6 felony | A person is found guilty of more than two such actions under subsections A or B. | Va. Code Ann. § 18.2-204.3C |
Common questions about transfers for the sole or primary purpose of obtaining a lower unemployment tax rate in Virginia
Is transfers for the sole or primary purpose of obtaining a lower unemployment tax rate a felony or a misdemeanor in Virginia?
It depends on the circumstances: transfers for the sole or primary purpose of obtaining a lower unemployment tax rate ranges from a class 1 misdemeanor to a class 6 felony in Virginia under Va. Code Ann. § 18.2-204.3.
Transfer for lower unemployment tax rate: class 1 misdemeanor (Va. Code Ann. § 18.2-204.3A) · Advising transfer for lower unemployment tax rate: class 1 misdemeanor (Va. Code Ann. § 18.2-204.3B) · Repeat offense - more than two violations: class 6 felony (Va. Code Ann. § 18.2-204.3C)
What are the penalties for transfers for the sole or primary purpose of obtaining a lower unemployment tax rate in Virginia?
Penalties for transfers for the sole or primary purpose of obtaining a lower unemployment tax rate in Virginia depend on how it is classified — from a class 1 misdemeanor up to a class 6 felony — with the ranges set by Va. Code Ann. § 18.2-11 and Va. Code Ann. § 18.2-10; the full table of ranges by variant is published on this page.
Which Virginia statute covers transfers for the sole or primary purpose of obtaining a lower unemployment tax rate?
Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate is governed by Va. Code Ann. § 18.2-204.3 (Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate; penalty).
Legal terms used in this law
This reference is informational and is not legal advice. Penalty ranges are the statutory classification ranges; sentencing in a specific case depends on its facts and history.