West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-9-15
Limitation on prosecution
Official textcode.wvlegislature.gov
Every prosecution for any offense arising under this article shall be commenced within three years after the offense was committed, notwithstanding any provision of this code to the contrary.
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In this chapter (40 sections)
- 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
- 11-10-3 · Application of this article
- 11-10-4 · Definitions
- 11-10-5 · General power; regulations and forms
- 11-10-5A · Investigations
- 11-10-5AA · Confidentiality of information obtained during…
- 11-10-5B · Subpoena and subpoena duces tecum
- 11-10-5BB · Applying lottery prizes to tax liabilities
- 11-10-5C · Returns by Tax Commissioner
- 11-10-5CC · Disclosure of certain tax information to Commissioner of…
- 11-10-5D · Confidentiality and disclosure of returns and return…
- 11-10-5DD · Disclosure of certain tax information pursuant to written…
- 11-10-5E · Service of notice
- 11-10-5EE · Limitations on claiming credits and rebates; rulemaking
- 11-10-5F · Timely filing and paying
- 11-10-5G · Time for performance of acts where last day falls on…