W. Va. Code § 11-9-6
Failure to collect or withhold tax
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
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- Citation
- W. Va. Code § 11-9-6, Failure to collect or withhold tax, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2362940
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Full text
Any person required by any provision of this chapter or article thirteen-c, chapter eight of this code to collect or withhold any tax, who willfully fails to collect or withhold the tax in the manner required by law, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $500 or imprisoned in jail not more than six months, or both fined and imprisoned. Each month or fraction thereof during which the failure continues is a separate offense under this section and punishable accordingly.