WVC 17 A- 6 D- 3
§17A-6D-3. Liability of officers of corporation, etc.
If the taxpayer is an association, partnership or corporation,
the officers thereof shall be personally liable, jointly and
severally, for any default on the part of the association,
partnership or corporation, and payment of the tax and any
additions to the tax, penalties and interest on the tax imposed by
this article may be enforced against the officers as against the
association, partnership or corporation which they represent. Any
failure to collect the tax imposed in this article and/or any
failure to timely remit to the commissioner of motor vehicles the
tax imposed by this article constitutes a default for purposes of
this section. Any other failure to comply with the provisions of
this article constitutes a default for purposes of this section.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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