West Virginia Code
Article 14. Dissolution
§31D-14-1420. Grounds for Administrative Dissolution

(a) The Secretary of State may commence a proceeding under 31D-14-1421 of this code to administratively dissolve a corporation if:
(1) The corporation does not pay within 60 days after they are due any fees, franchise taxes, or penalties imposed by this chapter or other law;
(2) The corporation does not notify the Secretary of State within 60 days that its registered agent or registered office has been changed, that its registered agent has resigned, or that its registered office has been discontinued;
(3) The corporations period of duration stated in its articles of incorporation expires;
(4) The professional license of one or more of the license holders is revoked by a professional licensing board and the license is, or all the licenses are, required for the continued operation of the corporation;
(5) The corporation is in default with the Bureau of Employment Programs as provided in 21A-2-6 of this code; or
(6) A misrepresentation has been made of any material matter in any application, report, affidavit, or other record submitted by the corporation pursuant to this chapter.
(b) A corporation administratively dissolved may apply to the Secretary of State for reinstatement within two years after the effective date of dissolution pursuant to the procedure in 31D-14-1422 of this code or appeal the Secretary of States denial of reinstatement pursuant to the procedure in 31D-14-1423 of this code.

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