WVC 11 - 9 - 10
§11-9-10. Attempt to evade tax.
If any person: (1) Knowingly files a false or fraudulent
return, report or other document under any provision of this
chapter or article thirteen-c, chapter eight of this code; or (2)
willfully delivers or discloses to the tax commissioner any list,
return, account, statement, record or other document known by him
or her to be fraudulent or false as to any material matter with the
intent of obtaining or assisting another person in obtaining any
credit, refund, deduction, exemption or reduction in tax not
otherwise permitted by this chapter or article thirteen-c, chapter
eight of this code; or (3) willfully attempts in any other manner
to evade any tax imposed by this chapter or article thirteen-c,
chapter eight of this code or the payment thereof, is guilty of a
felony and, notwithstanding any other provision of the code, upon
conviction thereof, shall be fined not less than one thousand
dollars nor more than ten thousand dollars or imprisoned in a
correctional facility not less than one nor more than three years
or, in the discretion of the court, be confined in jail not more
than one year, or both fined and imprisoned.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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