WVC 21 - 1 B- 6
§21-1B-6. Denial of deductible business expense.
On or after the first day of January, two thousand eight, no
wages or remuneration for services paid to an unauthorized worker
of six hundred dollars or more per annum may be claimed and allowed
as a deductible business expense for state income tax purposes by
a taxpayer if the employer has been convicted under this article of
employing, hiring, recruiting or referring the unauthorized worker.
The commissioner shall notify the Department of Revenue of any
conviction of an employer under this article and the department is
to take the appropriate action against the taxpayer.