2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 6I. SENIOR CITIZEN PROPERTY TAX PAYMENT DEFERMENT ACT.
§11-6I-10. Criminal penalties; restitution.

§11-6I-10. Criminal penalties; restitution.
(a) False or fraudulent claim for deferment. -- Any owner who willfully files a fraudulent application for deferment and any person who knowingly assisted in the preparation or filing of such fraudulent application for deferment or who knowingly supplied information upon which the fraudulent application for deferment was prepared or allowed is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than two hundred fifty nor more than five hundred dollars, or imprisoned in jail for not more than one year, or both fined and imprisoned.

(b) Failure to notify assessor. -- Any owner who knowingly, prior to the next first day of July, fails to notify the assessor of the county wherein property subject to the tax increment deferment is located that title to that property or a portion thereof was transferred by deed, grant, sale, gift, will or by the laws of this state regulating descent and distribution or that the property is no longer used and occupied for residential purposes exclusively by the owner is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than one thousand dollars or imprisoned in jail for not more than one year or both fined and imprisoned.

(c) In addition to the criminal penalties provided above, upon conviction of any of the above offenses, the court shall order that the defendant make restitution unto the county for all taxes not paid due to an improper deferment, or continuation of a deferment, for the owner.