There is a newer version of the West Virginia Code
2015 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 9. CRIMES AND PENALTIES.
- §11-9-1. Short title; arrangement; classification.
- §11-9-2. Application of this article.
- §11-9-2a. Criminal investigation division established; funding of same.
- §11-9-3. Definitions.
- §11-9-4. Failure to pay tax or file return or report.
- §11-9-5. Failure to account for and pay over another's tax.
- §11-9-6. Failure to collect or withhold tax.
- §11-9-7. False statements to purchasers, lessees or employees relating to tax.
- §11-9-8. Willful failure to maintain records or supply information; misuse of exemption certificate.
- §11-9-9. Aiding, abetting, assisting or counseling in criminal violation.
- §11-9-10. Attempt to evade tax.
- §11-9-11. Engaging in business without payment of business franchise registration tax; posting business franchise registration certificate.
- §11-9-12. Engaging in business without a business franchise registration certificate.
- §11-9-13. Release on probation; conditions of probation.
- §11-9-14. Venue.
- §11-9-15. Limitation on prosecution.
- §11-9-16. Effective date; former law preserved for certain purposes.
- §11-9-17. Severability.
Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.