If any person: (1) Willfully fails to maintain any records, or supply any information, in the manner required by this chapter or article thirteen-c, chapter eight of this code or regulations therefor promulgated in accordance with law, to compute, assess, withhold or collect any tax imposed by this chapter; or (2) presents to any vendor a certificate for the purpose of obtaining an exemption from the tax imposed by article fifteen or fifteen-a of this chapter or article thirteen-c, chapter eight of this code and then knowingly uses the item or service purchased in a manner that is not exempt from the tax without remitting the tax in the manner required by law, that person is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $1,000 or imprisoned in jail not more than six months, or both fined and imprisoned.
Structure West Virginia Code
Article 9. Crimes and Penalties
§11-9-1. Short Title; Arrangement; Classification
§11-9-2. Application of This Article
§11-9-2a. Criminal Investigation Division Established; Funding of Same
§11-9-4. Failure to Pay Tax or File Return or Report
§11-9-5. Failure to Account for and Pay Over Another's Tax
§11-9-6. Failure to Collect or Withhold Tax
§11-9-7. False Statements to Purchasers, Lessees, or Employees Relating to Tax
§11-9-8. Willful Failure to Maintain Records or Supply Information; Misuse of Exemption Certificate
§11-9-9. Aiding, Abetting, Assisting or Counseling in Criminal Violation
§11-9-10. Attempt to Evade Tax
§11-9-12. Engaging in Business Without a Business Franchise Registration Certificate
§11-9-13. Release on Probation; Conditions of Probation
§11-9-15. Limitation on Prosecution
§11-9-16. Effective Date; Former Law Preserved for Certain Purposes