Short title; arrangement; classification

This article may be cited as the "West Virginia Tax Crimes and Penalties Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, and no legal effect shall be given to any descriptive matter or headings relating to any part, section, subsection or paragraph of this article.

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In this chapter (40 sections)

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
11-9-15 · Limitation on prosecution
11-9-16 · Effective date; former law preserved for certain purposes
11-9-17 · Severability
11-10-1 · Legislative findings
11-10-2 · Short title; arrangement and classification

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