West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-23-20
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)
- 11-23-5 · 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
- 11-23-14 · Requirements concerning returns, notices, records and…
- 11-23-15 · Signing of returns and other documents
- 11-23-16 · Place for filing returns or other documents
- 11-23-17 · Credits against tax; expiration of credits
- 11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
- 11-23-17B · Application of tax credits
- 11-23-18 · Tax under this article in addition to all other taxes
- 11-23-19 · Records
- 11-23-20 · Criminal penalties
- 11-23-21 · General procedure and administration
- 11-23-22 · Severability
- 11-23-23 · Information return and due date thereof; penalty for failure…
- 11-23-24 · 11-23-24
- 11-23-24A · Tax credit for value-added products from raw agricultural…
- 11-23-25 · Credit for consumers sales and service tax and use tax paid
- 11-23-26 · Effective date
- 11-23-27 · Credit for franchise tax paid to another state
- 11-23-28 · Notice of business activities report
- 11-23-29 · 11-23-29
- 11-23-30 · 11-23-30
- 11-23-31 · 11-23-31
- 11-23-32 · 11-23-32
- 11-23-33 · 11-23-33
- 11-23-34 · 11-23-34
- 11-23-35 · 11-23-35
- 11-23-36 · 11-23-36
- 11-23-37 · 11-23-37
- 11-23-38 · 11-23-38