Money penalty for failure to produce records

If any person:

# (1)

Fails to comply with any duty imposed upon him by this article; or

# (2)

Having in his possession or control any record, file or paper containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprising part of the gross estate of the decedent, fails to exhibit the same upon request to the Tax Commissioner or any examiner, appraiser or attorney appointed pursuant to this article, who desires to examine the same in the performance of his duties under the article, such person shall be liable to a money penalty of not less than $10 nor more than $500 to be recovered, with costs of suit, in a civil action in the name of the state.

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In this chapter (40 sections)

11-11-16 · Receipts for taxes
11-11-17 · Special lien for estate tax
11-11-17A · Discharge of nonresident decedent’s real property in…
11-11-18 · Discharge of estate; notice of lien; limitation on lien; etc
11-11-19 · Final accounting delayed until liability for tax determined
11-11-20 · Liability of personal representatives; etc
11-11-21 · Duty of resident personal representative of nonresident…
11-11-22 · Duties and powers of corporate personal representatives of…
11-11-23 · Proof of payment of death taxes to state of domicile
11-11-24 · Domicile of decedent
11-11-26 · Sale of real estate by personal representative to pay tax
11-11-27 · Prima facie liability for tax
11-11-28 · Apportionment of West Virginia estate taxes; deduction of…
11-11-29 · Time for assessment of tax
11-11-30 · Refund of excess tax due to overpayment of federal estate tax
11-11-31 · Agreements as to amount of tax due
11-11-32 · 11-11-32
11-11-33 · Administration of article by Tax Commissioner
11-11-34 · Appointment of special appraisers
11-11-35 · Privacy of information
11-11-36 · Money penalty for failure to produce records
11-11-37 · Interpretation and construction
11-11-38 · Estates to which article applies; former law preserved
11-11-39 · Effectiveness of this article
11-11-40 · General procedure and administration
11-11-41 · Criminal penalties
11-11-42 · Severability
11-11-43 · Effective date
11-11A-1 · Procedure and authority
11-11A-2 · "State" defined
11-11A-3 · Interpretation of article
11-11A-4 · Title
11-11A-5 · Applicability
11-11B-1 · Arbitration authorized
11-11B-2 · Hearings
11-11B-3 · Powers of board
11-11B-4 · Determination of board
11-11B-5 · Majority vote; exception
11-11B-6 · Filing of board's determination
11-11B-7 · Additions to tax, penalties and interest

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