West Virginia Code
Article 2. Payment and Deposit of Taxes and Other Amounts Due the State or Any Political Subdivision
§12-2-6. Violations; Penalties

Any person violating any of the provisions of this article shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not exceeding $1,000 or confined in jail not exceeding one year, or both, in the discretion of the court, and in addition thereto shall forfeit whatever office or position he holds in connection with the state government.