Collections
West Virginia Code
Chapter 11
9
Crimes and Penalties.
Learn More
Log In
Sign Up
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.