Article

Crimes and Penalties

W. Va. Code § 11-9-1— Short title; arrangement; classification
W. Va. Code § 11-9-2— Application of this article
W. Va. Code § 11-9-2a— Criminal investigation division established; funding of same
W. Va. Code § 11-9-3— Definitions
W. Va. Code § 11-9-4— Failure to pay tax or file return or report
W. Va. Code § 11-9-5— Failure to account for and pay over another's tax
W. Va. Code § 11-9-6— Failure to collect or withhold tax
W. Va. Code § 11-9-7— False statements to purchasers, lessees, or employees relating to tax
W. Va. Code § 11-9-8— Willful failure to maintain records or supply information; misuse of exemption certificate
W. Va. Code § 11-9-9— Aiding, abetting, assisting or counseling in criminal violation
W. Va. Code § 11-9-10— Attempt to evade tax
W. Va. Code § 11-9-11— Engaging in business without payment of business franchise registration tax; posting business franchise registration certificate
W. Va. Code § 11-9-12— Engaging in business without a business franchise registration certificate
W. Va. Code § 11-9-13— Release on probation; conditions of probation
W. Va. Code § 11-9-14— Venue
W. Va. Code § 11-9-15— Limitation on prosecution
W. Va. Code § 11-9-16— Effective date; former law preserved for certain purposes
W. Va. Code § 11-9-17— Severability