West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-8-31
Criminal liability of official violating provisions of article; proceeding for removal
A person who in his official capacity willfully violates the provisions of this article shall be guilty of a misdemeanor, and, upon conviction, shall be fined not more than $500, or confined in jail not more than one year, or both. Upon conviction he shall also forfeit his office: Provided, That no liability shall arise under the provisions of this section so far as obligations may have been incurred or may be incurred prior to the time tax levies may be made under the provisions of this article by fiscal bodies having for their purpose the maintenance and operation of free schools or other governmental functions for the fiscal year one thousand nine hundred thirty-three--one thousand nine hundred thirty-four.
Proceedings for the removal of a member of a local fiscal body who has willfully or with gross negligence violated any of the provisions of this article shall be brought and maintained in accordance with and shall be subject to the provisions of section seven, article six, chapter six of this code.
An attested copy of the petition and the charges contained therein shall be served upon the defendants at least twenty days prior to the date of hearing. No other pleading or notice of the proceedings shall be necessary.
If any person in his or her official capacity participates in an illegal expenditure and in so doing acts in accordance with and upon the advice of his or her statutory attorney or duly appointed attorney, which advice was asked for, received and given in good faith, such person so acting shall not be deemed guilty of gross negligence or of willfully violating any of the provisions of this article but may be found to have so acted in a negligent manner and may be proceeded against for the recovery of the amount illegally or improperly expended, both personally or upon his or her official bond.
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In this chapter (40 sections)
- 11-8-15 · Certification of municipal levies
- 11-8-16 · What order for election to increase levies to show; vote…
- 11-8-16A · 11-8-16A
- 11-8-17 · Special levy elections; notices; conduct of election;…
- 11-8-18 · Tax commissioner to furnish forms of statements and Attorney…
- 11-8-19 · 11-8-19
- 11-8-19A · 11-8-19A
- 11-8-20 · Levy apportioned to taxing district for current expense but…
- 11-8-21 · Amount of levy, with consent of Tax Commissioner, when fiscal…
- 11-8-22 · Supersedeas to levy order; rescission or reversal; return of…
- 11-8-23 · Statement of fiscal body when levies not sufficient to meet…
- 11-8-24 · Petition for review of findings of tax commissioner and levy…
- 11-8-25 · Funds expended only for purposes for which raised
- 11-8-25A · Right of county court to expend surplus funds for…
- 11-8-26 · Unlawful expenditures by local fiscal body
- 11-8-26A · Revision of levy estimate
- 11-8-27 · When indebtedness, contracts or drafts are void
- 11-8-28 · Suit to recover unlawful expenditure or to cancel obligation
- 11-8-29 · Personal liability of official participating in unlawful…
- 11-8-30 · Recovery of unlawful expenditure from participating official…
- 11-8-31 · Criminal liability of official violating provisions of…
- 11-8-31A · Recovery of attorneys' fees authorized
- 11-8-32 · Publication
- 11-8-33 · Exceptions as to fiscal year beginning July 1, 1961, and as…
- 11-8A-1 · 11-8A-1
- 11-9-1 · Short title; arrangement; classification
- 11-9-2 · Application of this article
- 11-9-2A · Criminal investigation division established; funding of same
- 11-9-3 · Definitions
- 11-9-4 · Failure to pay tax or file return or report
- 11-9-5 · Failure to account for and pay over another's tax
- 11-9-6 · Failure to collect or withhold tax
- 11-9-7 · False statements to purchasers, lessees, or employees relating…
- 11-9-8 · Willful failure to maintain records or supply information;…
- 11-9-9 · Aiding, abetting, assisting or counseling in criminal violation
- 11-9-10 · Attempt to evade tax
- 11-9-11 · Engaging in business without payment of business franchise…
- 11-9-12 · Engaging in business without a business franchise…
- 11-9-13 · Release on probation; conditions of probation
- 11-9-14 · Venue