Penalty for recording without documentary stamp; effect

Any clerk who shall record any document upon which a tax is imposed by this article without the proper documentary stamp or stamps affixed thereto as required by this article as is indicated in such document or accompanying declaration shall, upon conviction in a court of competent jurisdiction, be fined $50.
Failure of the clerk to require the attachment of the proper number of stamps shall not affect the recordability of the instrument, if otherwise recordable and regularly recorded. The failure to pay this tax and to attach the required stamps shall not be or constitute a lien or claim against the property conveyed by the recorded instrument.

Source: view the official text

In this chapter (40 sections)

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
11-23-7 · Persons and other organizations exempt from tax
11-23-8 · Accounting periods and methods of accounting
11-23-9 · Annual returns
11-23-9A · Method of filing for business taxes
11-23-10 · Extension of time for filing returns
11-23-11 · Time and place for paying tax shown on returns
11-23-12 · Extensions of time for paying tax
11-23-13 · Declaration and payment of estimated tax

Full table of contents →