West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-21A-12
Crimes and penalties
Official textcode.wvlegislature.gov
Every provision of the West Virginia Tax Crimes and Penalties Act set forth in §11-9-1 et seq. of this code applies to the taxes imposed by this article with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
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In this chapter (40 sections)
- 11-21-89 · 11-21-89
- 11-21-90 · 11-21-90
- 11-21-91 · 11-21-91
- 11-21-92 · 11-21-92
- 11-21-93 · Personal income tax reserve fund
- 11-21-94 · Effective date; severability
- 11-21-94A · Effective date
- 11-21-95 · General procedure and administration
- 11-21-97 · Tax credit for employers providing child care for employees
- 11-21A-1 · Definitions
- 11-21A-2 · Reporting adjustments to federal taxable income – General…
- 11-21A-3 · Reporting federal adjustments — partnership level audit and…
- 11-21A-4 · De minimis exception
- 11-21A-5 · Assessments of additional West Virginia tax, interest, and…
- 11-21A-6 · Estimated West Virginia tax payments during course of…
- 11-21A-7 · Claims for refund or credits of West Virginia tax arising…
- 11-21A-8 · Scope of adjustments and extensions of time
- 11-21A-9 · Effective date
- 11-21A-10 · Legislative, interpretive, and procedural rules
- 11-21A-11 · General procedure and administration
- 11-21A-12 · Crimes and penalties
- 11-22-1 · Definitions
- 11-22-2 · Rate of tax; when and by whom payable; additional county tax;…
- 11-22-3 · Payment from proceeds of judicial sale
- 11-22-4 · Documentary stamps; affixing; cancellation; declaration of…
- 11-22-5 · Commissioner to provide for sale of stamps; rules and…
- 11-22-6 · Duties of clerk; declaration of consideration or value;…
- 11-22-7 · Failure to affix stamps
- 11-22-8 · Penalty for recording without documentary stamp; effect
- 11-22-9 · Unlawful acts; penalty
- 11-22-10 · Erroneous collections; refund
- 11-23-1 · Legislative finding
- 11-23-2 · Short title; arrangement of sections or portions thereof
- 11-23-3 · Meaning of terms; specific terms defined
- 11-23-3A · Meaning of terms; general rule
- 11-23-4 · Tax base determined
- 11-23-5 · Apportionment of tax base
- 11-23-5A · Special apportionment rules - financial organizations
- 11-23-5B · 11-23-5B
- 11-23-6 · Imposition of tax; change in rate of tax