Any clerk of a county commission, secretary of the board of Education, or recorder, clerk or other recording officer of a municipal corporation, who shall fail to perform any of the duties herein required of him shall be guilty of a misdemeanor and, upon conviction thereof, fined not less than $100 nor more than $500. In case of the failure of any such officers to furnish to the Auditor the certificate herein required, the Auditor may obtain the rate of taxation for any of said purposes from the copies of the land books on file in his office, if the same be found in such books, if not, in such other way or manner as he may deem necessary or proper for the purpose.
Structure West Virginia Code
§11-6G-2. Disclosure of Required Information to the Tax Commissioner
§11-6G-3. Interstate Motor Vehicle Business; Calculation of Tax
§11-6G-3a. Reduced Fees for Portion of Year
§11-6G-3b. Reduced Fees for Transfer of Vehicles
§11-6G-4. Form and Manner of Making Disclosure; Failure to Make Disclosure; Criminal Penalty
§11-6G-6. Failure to Give Information Required by Motor Vehicles Commissioner; Criminal Penalty
§11-6G-7. Adjustment of Valuation by Interstate Commerce Appeals Board
§11-6G-8. Appeal From Valuation by Board
§11-6G-9. Certification of Levies to Auditor
§11-6G-11. Injunction to Restrain Collection of Tax
§11-6G-12. Payment of Assessment by Owner or Operator
§11-6G-13. No Release of Taxes Assessed Against Such Corporations
§11-6G-14. Accounting for Levies Against Interstate Commercial Motor Vehicle Corporations
§11-6G-16. Lien of Taxes; Notice; Collection by Suit
§11-6G-17. Operating Fund for Interstate Commerce Disclosure Division in Auditor's Office