WVC 11 - 15 - 4 A
§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.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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