WVC 11 - 9 - 4
§11-9-4. Failure to pay tax or file return or report.
Any person required by any provision of this chapter or
article thirteen-c, chapter eight of this code to pay any tax, or
to file any return or report, who willfully fails to pay the tax,
or willfully fails to file the return or report, more than thirty
days after the date the tax is required to be paid by law, is
guilty of a misdemeanor and, upon conviction thereof, shall be
fined not less than one hundred dollars nor more than two thousand
five hundred dollars. Each failure to pay tax, or file a return or
report, more than thirty days after its due date for any tax period
is a separate offense under this section and punishable
That thirty days prior to instituting
criminal proceedings under this section, the tax commissioner shall
give the person written notice of any failure to pay a tax or to
file a return or report. Notice shall be served on the person by
certified mail or by personal service. The provisions of this
section shall not apply to the business franchise registration tax
imposed by article twelve of this chapter.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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