There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-4a. Failure to collect tax; liability of vendor
§11-15-4a. Failure to collect tax; liability of vendor.If any vendor fails to collect the tax imposed by section three of this article, the vendor shall be personally liable for the amount the vendor failed to collect, except as otherwise provided in this article or article fifteen-b of this chapter.
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