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  2. U.S. State Codes
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  4. West-Virginia
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  6. Chapter 11. Taxation
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  8. Article 9. Crimes and Penalties


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
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