W. Va. Code R. § 110-15-17

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 110-15-17 - Liability and Penalties

17.1. Liability of Officers of Corporation. - If the taxpayer or vendor is an association or corporation, the officers thereof shall be personally liable, jointly and severally, for any default in the reporting or payment of taxes on the part of the association or corporation. Payment of the consumers sales and service tax and any additions to tax, penalties and interest thereon imposed by W. Va. Code '11-10-1 et seq. may be enforced against such officers as against the association or corporation which they represent.

17.2. Penalties; Jurisdiction. - Any person who is required to file any return or report or to pay any tax, and willfully fails to file such return or report or to pay such tax, or who is required or authorized to collect, account for and pay over any tax and who willfully fails to so collect, account for and pay over such tax, or who knowingly files or delivers a false or fraudulent return, report or other document, or who willfully attempts in any other manner to evade any tax shall be subject to the provisions of W. Va. Code '11-9-1 et seq.