West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14B-15
Criminal penalties
Official textcode.wvlegislature.gov
All of the provisions of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter, including amendments thereto, apply to the international fuel tax agreement taxes collectible under this article.
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In this chapter (40 sections)
- 11-14A-23 · 11-14A-23
- 11-14A-24 · 11-14A-24
- 11-14A-25 · 11-14A-25
- 11-14A-26 · Severability
- 11-14A-27 · General procedure and administration
- 11-14A-28 · Effective date
- 11-14B-1 · Purpose
- 11-14B-2 · Definitions
- 11-14B-3 · Registration of motor carriers
- 11-14B-4 · Cooperative agreements between states authorized
- 11-14B-5 · Scope of agreement
- 11-14B-6 · Effect of international fuel tax agreement on the…
- 11-14B-7 · Effective date of international fuel tax agreement or…
- 11-14B-8 · Copy of agreement to be maintained by Tax Commissioner
- 11-14B-9 · Exchange of information
- 11-14B-10 · Audits
- 11-14B-11 · Disposition of moneys; international fuel tax agreement…
- 11-14B-12 · Regulations
- 11-14B-13 · Legal remedies
- 11-14B-14 · General procedure and administration; conformity with…
- 11-14B-15 · Criminal penalties
- 11-14B-16 · Reimbursement of expenses of Tax Commissioner
- 11-14B-17 · Severability
- 11-14C-1 · Short title; nature of tax
- 11-14C-2 · Definitions
- 11-14C-3 · Rules; forms
- 11-14C-4 · Exchange of information; criminal penalty for unauthorized…
- 11-14C-5 · Taxes levied; rate
- 11-14C-6 · Point of imposition of motor fuels tax
- 11-14C-6A · Point of imposition of motor fuels tax on alternative fuel
- 11-14C-7 · Tax on unaccounted-for motor fuel losses; liability
- 11-14C-8 · Backup tax; liability
- 11-14C-9 · Exemptions from tax; claiming refunds of tax
- 11-14C-9A · Additional exemptions from tax
- 11-14C-10 · Persons required to be licensed
- 11-14C-11 · License application procedure
- 11-14C-12 · Permissive supplier requirements on out-of-state removals
- 11-14C-13 · Bond requirements
- 11-14C-14 · Grounds for denial of license
- 11-14C-15 · Issuance of license