Any clerk who shall record any document upon which a tax is imposed by this article without the proper documentary stamp or stamps affixed thereto as required by this article as is indicated in such document or accompanying declaration shall, upon conviction in a court of competent jurisdiction, be fined $50.
Failure of the clerk to require the attachment of the proper number of stamps shall not affect the recordability of the instrument, if otherwise recordable and regularly recorded. The failure to pay this tax and to attach the required stamps shall not be or constitute a lien or claim against the property conveyed by the recorded instrument.
Structure West Virginia Code
Article 22. Excise Tax on Privilege of Transferring Real Property
§11-22-2. Rate of Tax; When and by Whom Payable; Additional County Tax
§11-22-3. Payment From Proceeds of Judicial Sale
§11-22-4. Documentary Stamps; Affixing; Cancellation; Declaration of Value
§11-22-5. Commissioner to Provide for Sale of Stamps; Rules and Regulations
§11-22-7. Failure to Affix Stamps
§11-22-8. Penalty for Recording Without Documentary Stamp; Effect