West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-12B-16
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)
- 11-12A-21 · 11-12A-21
- 11-12A-22 · 11-12A-22
- 11-12A-23 · 11-12A-23
- 11-12A-24 · Repeal of article and date thereof; short taxable years for…
- 11-12A-25 · Credit for consumers sales and service tax and use tax paid
- 11-12B-1 · Short title; arrangement and classification
- 11-12B-2 · Definitions
- 11-12B-3 · Imposition of tax, credit
- 11-12B-4 · Accounting periods and methods of accounting
- 11-12B-5 · Annual return
- 11-12B-6 · Periodic installment payments of estimated tax
- 11-12B-7 · Time and place for paying tax shown on returns
- 11-12B-8 · Extension of time for filing return
- 11-12B-9 · Extension of time for paying tax
- 11-12B-10 · Place for filing returns or other documents
- 11-12B-11 · Signing of returns and other documents
- 11-12B-12 · Bond of taxpayer may be required
- 11-12B-13 · Collection of tax; Tax Commissioner may require first…
- 11-12B-14 · Records
- 11-12B-15 · General procedure and administration
- 11-12B-16 · Criminal penalties
- 11-12B-17 · Severability
- 11-12B-18 · Effective date; compliance
- 11-12C-1 · Definitions
- 11-12C-2 · Corporate license required; tax levied; exemption from tax;…
- 11-12C-3 · Payment and collection of tax; deposit of money; return…
- 11-12C-4 · Due date of return; payment of tax
- 11-12C-5 · Annual fee of Secretary of State as attorney-in-fact
- 11-12C-6 · Notice to corporations taxable; tax as lien
- 11-12C-7 · Monthly report by Secretary of State to Tax Commissioner as…
- 11-12C-8 · Administrative and criminal penalties
- 11-12C-9 · Disposition of corporate license tax collected
- 11-12C-10 · Applicability of tax procedure and administration act and…
- 11-12C-11 · Effective date
- 11-12C-12 · Severability
- 11-12C-13 · Repeal of article
- 11-12D-1 · Legislative findings and declaration of purpose
- 11-12D-2 · Establishment of office of business registration;…
- 11-12D-3 · Agency contact list; dispersal of database information to…
- 11-12D-4 · Confidentiality of records of the centralized database for…