WVC 11 - 9 - 8
§11-9-8. Willful failure to maintain records or supply
information; misuse of exemption certificate.
If any person: (1) Willfully fails to maintain any records,
or supply any information, in the manner required by this chapter
or article thirteen-c, chapter eight of this code or regulations
therefor promulgated in accordance with law, to compute, assess,
withhold or collect any tax imposed by this chapter; or (2)
presents to any vendor a certificate for the purpose of obtaining
an exemption from the tax imposed by article fifteen or fifteen-a
of this chapter or article thirteen-c, chapter eight of this code
and then knowingly uses the item or service purchased in a manner
that is not exempt from the tax without remitting the tax in the
manner required by law, that person is guilty of a misdemeanor and,
upon conviction thereof, shall be fined not less than one hundred
dollars nor more than one thousand dollars or imprisoned in jail
not more than six months, or both fined and imprisoned.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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