West Virginia Code
Chapter 11. Taxation
Article 9. Crimes and Penalties

§11-9-1. Short Title; Arrangement; Classification - This article may be cited as the "West Virginia Tax...

§11-9-2. Application of This Article - (a) The provisions of this article apply to the following...

§11-9-2a. Criminal Investigation Division Established; Funding of Same - (a) Criminal investigation division. -- A criminal investigation division consisting...

§11-9-3. Definitions - For the purposes of this article, the term: (1) "Person"...

§11-9-4. Failure to Pay Tax or File Return or Report - Any person required by any provision of this chapter or...

§11-9-5. Failure to Account for and Pay Over Another's Tax - Any person required by any provision of this chapter or...

§11-9-6. Failure to Collect or Withhold Tax - Any person required by any provision of this chapter or...

§11-9-7. False Statements to Purchasers, Lessees, or Employees Relating to Tax - [Repealed.]

§11-9-8. Willful Failure to Maintain Records or Supply Information; Misuse of Exemption Certificate - If any person: (1) Willfully fails to maintain any records,...

§11-9-9. Aiding, Abetting, Assisting or Counseling in Criminal Violation - Any person who shall knowingly aid or abet or assist...

§11-9-10. Attempt to Evade Tax - If any person: (1) Knowingly files a false or fraudulent...

§11-9-11. Engaging in Business Without Payment of Business Franchise Registration Tax; Posting Business Franchise Registration Certificate - If any person for more than thirty days: (1) Engages...

§11-9-12. Engaging in Business Without a Business Franchise Registration Certificate - If any person engages in business within the State of...

§11-9-13. Release on Probation; Conditions of Probation - Any circuit court of this state shall have the authority...

§11-9-14. Venue - The Tax Commissioner or any other public officer initiating proceedings...

§11-9-15. Limitation on Prosecution - Every prosecution for any offense arising under this article shall...

§11-9-16. Effective Date; Former Law Preserved for Certain Purposes - (a) The provisions of this article shall take effect on...

§11-9-17. Severability - If any provision of this article or the application thereof...