The Tax Commissioner or any other public officer initiating proceedings against any person shall do so in the county of this state wherein such person resides, if any element of the offense occurred in the county of residence, or if no element of the offense occurs in the county of residence, then the county where the offense was committed.
W. Va. Code § 11-9-14
Venue
Known as the West Virginia Tax Crimes and Penalties Act
The act spans §§ 11-9-1 to 11-9-9 (18 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.