West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-11-41
Criminal penalties
Official textcode.wvlegislature.gov
Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter, shall apply to the tax imposed by this article with like effect as if said act were applicable only to the tax imposed by this article and were set forth in extenso in this article.
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In this chapter (40 sections)
- 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
- 11-11B-8 · Compromise permitted
- 11-11B-9 · Compensation and expenses of board
- 11-11B-10 · Applicability
- 11-11B-11 · "State" defined
- 11-11B-12 · Interpretation of article