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.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In West Virginia Code 11-9-6

  • Conviction: A judgement of guilt against a criminal defendant.
  • Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1