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WV Code § 11-8-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-17. Special Levy Elections; Notices; Election Officers; Conduct of Election; Supplies; Canvass of Returns; Form of Ballot

(a) The local levying body shall publish a notice, calling the election, as a Class II-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the territory in which the election is held. Such notice shall be so published within fourteen consecutive days next preceding the election.(b) All the provisions of the law concerning general elections shall apply so far as they are practicable, except as follows: (1) Where a special election is held, the local levying body, having due regard to the minimum expense involved, shall determine the number of election officials necessary to properly conduct said election, which number shall in no case be less than three commissioners and two clerks, and shall appoint the same and fix and pay their compensation, but otherwise the election officials shall be such as are appointed to serve with respect to the general election held at the same time.(2) The local levying body shall provide the election supplies necessary for such election and shall canvass the returns thereof: Provided, That the county commission is the board of canvassers to canvass the returns of levy elections called by the board of education.(c) A separate ballot shall be used at a levy election held in connection with any other election. The ballot shall be entitled: "Special election to authorize additional levies for the year(s) ____________ and for the purpose of _____________ according to the order of the __________________ entered on the ______ day of ________________."The additional levy shall be on Class I property __________ cents; on Class II property ______________ cents; on Class III property (if any) ______________ cents; on Class IV property (if any) _____________ cents.
WV Code § 11-8-18 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-18. Tax Commissioner to Furnish Forms of Statements and Attorney General to Furnish Forms for Elections

The Tax Commissioner shall prepare and furnish forms and instructions for making the statement required in sections ten, twelve, and fourteen of this article. The Attorney General shall prepare and furnish forms and instructions for the holding of any election authorized by this article.
WV Code § 11-8-20 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-20. Levy Apportioned to Taxing District for Current Expense but Not Needed May Be Used for Its Debt Purposes or Passed on to Lesser Taxing District for Debt Purposes

When the levies apportioned to, or in any way becoming available to any tax levying body for debt purposes alone, shall be insufficient to meet the requirements for such indebtedness, then if there remain any part of the amount authorized to be levied and apportioned to such taxing body for current expense purposes and not required for such current expense purposes, such remaining part shall be laid by such fiscal body in addition to its laying of the levies hereby expressly apportioned to it for said debt purposes and applied to the payment of its said contractual indebtedness existing at the time of the adoption of the "Tax Limitation Amendment." When any of the levies apportioned for current expenses to any larger taxing district are not all required by such taxing district for current expense and are not required for indebtedness of such taxing district, then, with the consent and approval in writing, of the Tax Commissioner, as provided in the next preceding section, such lesser taxing district may likewise utilize, for debt purposes only, the unused portion thereof.
WV Code § 11-8-21 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-21. Amount of Levy, With Consent of Tax Commissioner, When Fiscal Body Required by Law to Levy for Indebtedness, Property Within Municipality Not Being Subject to Levy

In any case in which the county court, the board of Education, or other fiscal body is required by law to lay the levies for the payment of any indebtedness of any taxing district, for which indebtedness the property situated within any incorporated municipality is not subject to such levy, such county court, Board of Education, or other fiscal body may lay a levy of twelve and one-half cents on Class I property and 25¢ on Class II property for such indebtedness purposes only: Provided, That the consent and approval in writing of the Tax Commissioner be had. The estimates and levies under this section shall be made at the same time, and in the same manner as other levies in this article provided for are required to be made, and copies of such estimates and proposed levies shall be forwarded to the Tax Commissioner at the same time and in the same manner as other estimates and levies.
WV Code § 11-8-22 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-22. Supersedeas to Levy Order; Rescission or Reversal; Return of Money Collected; Recovery by Action

Within forty days after an order for a levy the circuit court of the county, or the judge in vacation, may allow a writ of supersedeas on the petition of at least twenty-four persons interested in reversing the order. The levying body, without awaiting the final decision, may rescind the order, and impose a new levy. If the court, on the hearing, finds that the order is contrary to law and reverses the order, the levying body shall impose a levy according to law. If money is collected under any order which is afterward rescinded or reversed, the collecting officer shall, upon demand, refund any payment to the person from whom it was collected. If the collecting officer fail to repay the amount, he and his sureties shall be jointly and severally liable for the amount and the costs of recovery. Recovery may be had by summons before a justice or on motion in the circuit court.
WV Code § 11-8-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-25. Funds Expended Only for Purposes for Which Raised

Except as otherwise provided in this article, boards or officers expending funds derived from the levying of taxes shall expend the funds only for the purposes for which they were raised.
WV Code § 11-8-25a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-25a. Right of County Court to Expend Surplus Funds for Equalization and Revaluation

In order to permit county courts to participate more fully in an equalization and revaluation program, which equalization and revaluation would result in increased local support for the public schools, any county court having funds in excess of the amount needed for the purpose for which such funds were raised, may expend such funds for any equalization and revaluation program upon the written approval of the State Tax Commissioner, provided that under no circumstances shall a county court expend money or incur obligations in excess of the funds available for current expenses.
WV Code § 11-8-26 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-26. Unlawful Expenditures by Local Fiscal Body

(a) Except as provided in sections fourteen-b, twenty-five-a and twenty-six-a of this article, a local fiscal body shall not expend money or incur obligations:(1) In an unauthorized manner;(2) For an unauthorized purpose;(3) In excess of the amount allocated to the fund in the levy order; or(4) In excess of the funds available for current expenses.(b) Notwithstanding the foregoing and any other provision of law to the contrary, a local fiscal body or its duly authorized officials may not be penalized for a casual deficit which does not exceed its approved levy estimate by more than three percent: Provided, That such casual deficit is satisfied in the levy estimate for the succeeding fiscal year: Provided, however, That in calculating a deficit for purposes of this section, account shall not be taken of any amount for which the local fiscal body may be liable for the unfunded actuarial accrued liability of the West Virginia Retiree Health Benefit Trust Fund or any amount allocated to the local fiscal body as an employer annual required contribution that exceeds the minimum annual employer payment component of the contribution, all as provided under article sixteen-d, chapter five of this code.
WV Code § 11-8-26a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-26a. Revision of Levy Estimate

The Tax Commissioner shall, by uniform regulations, provide for the revision of the levy estimate of a county court or municipality to permit expenditures for purposes for which no appropriation or an insufficient appropriation was made in the annual levy estimate as approved by the Tax Commissioner. The revision shall be made only with the prior written approval of the Tax Commissioner.
WV Code § 11-8-27 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-27. When Indebtedness, Contracts or Drafts Are Void

Any indebtedness created, contract made, or order or draft issued in violation of sections twenty-five and/or twenty-six of this article shall be void.
WV Code § 11-8-28 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-28. Suit to Recover Unlawful Expenditure or to Cancel Obligation

Whenever a fiscal body expends money or incurs obligations in violation of sections twenty-five and/or twenty-six of this article, suit shall be instituted by the prosecuting attorney of the county or the Attorney General of the state, in a court of competent jurisdiction to recover the money expended or to cancel the obligation, or both.
WV Code § 11-8-29 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-29. Personal Liability of Official Participating in Unlawful Expenditure

A person who in his official capacity negligently participates in the violation of either section twenty-five or section twenty-six of this article shall be personally liable, jointly and severally, for the amount illegally expended.
WV Code § 11-8-30 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-30. Recovery of Unlawful Expenditure From Participating Official by Action; Costs

A person who in his official capacity negligently participates in an illegal expenditure may be proceeded against for the recovery of the amount illegally expended. The political subdivision concerned, a taxpayer of the subdivision, the State Tax Commissioner or a person prejudiced may bring the proceeding.All moneys recovered in these proceedings shall be paid into the treasury of the proper fiscal body and credited to the proper fund. Recovery in these proceedings shall, in all cases, include the principal and interest on the principal at a reasonable rate of interest as set by the court in the judgment order and may include, in the discretion of the court, a penalty of not more than twenty-five percent of the aggregate amount of the judgment and interest.If the plaintiff prevail, he shall recover against the defendant, the costs of the proceedings, including a reasonable attorney's fee to be fixed by the trial court and included in the taxation of costs.
WV Code § 11-8-31 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-31. Criminal Liability of Official Violating Provisions of Article; Proceeding for Removal

A person who in his official capacity willfully violates the provisions of this article shall be guilty of a misdemeanor, and, upon conviction, shall be fined not more than $500, or confined in jail not more than one year, or both. Upon conviction he shall also forfeit his office: Provided, That no liability shall arise under the provisions of this section so far as obligations may have been incurred or may be incurred prior to the time tax levies may be made under the provisions of this article by fiscal bodies having for their purpose the maintenance and operation of free schools or other governmental functions for the fiscal year one thousand nine hundred thirty-three--one thousand nine hundred thirty-four.Proceedings for the removal of a member of a local fiscal body who has willfully or with gross negligence violated any of the provisions of this article shall be brought and maintained in accordance with and shall be subject to the provisions of section seven, article six, chapter six of this code.An attested copy of the petition and the charges contained therein shall be served upon the defendants at least twenty days prior to the date of hearing. No other pleading or notice of the proceedings shall be necessary.If any person in his or her official capacity participates in an illegal expenditure and in so doing acts in accordance with and upon the advice of his or her statutory attorney or duly appointed attorney, which advice was asked for, received and given in good faith, such person so acting shall not be deemed guilty of gross negligence or of willfully violating any of the provisions of this article but may be found to have so acted in a negligent manner and may be proceeded against for the recovery of the amount illegally or improperly expended, both personally or upon his or her official bond.
WV Code § 11-8-31a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-31a. Recovery of Attorneys' Fees Authorized

The governing body of the governmental entity of which a person is an official is hereby authorized to reimburse such person for the reasonable amount of such person's attorney fees in any case:(a) Wherein such person has successfully defended against an action seeking his or her removal from office, or(b) Wherein such person has successfully defended against an action seeking the recovery of moneys alleged to have been wrongfully expended.In either case such governing body shall have authority to determine if such reimbursement is warranted and the reasonableness of the amount sought to be recovered.
WV Code § 11-8-32 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-32. Publication

The requirement of publication under this article shall be met by publication as a Class II-O legal advertisement in compliance with the provisions of article three, chapter fifty- nine of this code, and the publication area for such publication shall be the taxing unit.
WV Code § 11-8-33 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 8. Levies|§11-8-33. Exceptions as to Fiscal Year Beginning July 1, 1961, and as to City of Huntington

Notwithstanding the provisions of sections eight, nine, ten, ten-a, twelve, twelve-a, fourteen and fourteen-a of this article, the provisions of this article as of January 1, 1961, shall govern levies for the fiscal year beginning July 1, 1961; nor shall the powers heretofore given the board of park commissioners of the city of Huntington, by chapter twenty-six, acts of the Legislature, 1925 and subsequent amendments thereto be in any manner impaired by the provisions of this article, and further that levies to be laid by said board of park commissioners of the city of Huntington be laid at the same time and in the manner herein provided.
WV Code § 11-9-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 9. Crimes and Penalties|§11-9-1. Short Title; Arrangement; Classification

This article may be cited as the "West Virginia Tax Crimes and Penalties Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, and no legal effect shall be given to any descriptive matter or headings relating to any part, section, subsection or paragraph of this article.
WV Code § 11-9-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 9. Crimes and Penalties|§11-9-2. Application of This Article

(a) The provisions of this article apply to the following taxes imposed by this chapter:(1) Inheritance and transfer taxes and estate taxes imposed by article eleven of this chapter;(2) Business registration tax imposed by article twelve of this chapter;(3) Minimum severance tax on coal imposed by article twelve-b of this chapter;(4) Corporate license tax imposed by article twelve-c of this chapter;(5) Business and occupation tax imposed by article thirteen of this chapter;(6) Severance and business privilege taxes imposed by article thirteen-a of this chapter;(7) Additional severance taxes imposed by article thirteen-v of this chapter;(8) Telecommunications tax imposed by article thirteen-b of this chapter;(9) Gasoline and special fuels excise tax imposed by article fourteen of this chapter;(10) Motor fuels excise tax imposed by article fourteen-c of this chapter;(11) Motor carrier road tax imposed by article fourteen-a of this chapter;(12) Interstate fuel tax agreement authorized by article fourteen-b of this chapter;(13) Consumers sales and service tax imposed by article fifteen of this chapter;(14) Use tax imposed by article fifteen-a of this chapter;(15) Tobacco products excise taxes imposed by article seventeen of this chapter;(16) Soft drinks tax imposed by article nineteen of this chapter;(17) Personal income tax imposed by article twenty-one of this chapter;(18) Business franchise tax imposed by article twenty-three of this chapter;(19) Corporation net income tax imposed by article twenty-four of this chapter; and(20) Health care provider taxes imposed by article twenty-seven of this chapter.(b) The provisions of this article also apply to the West Virginia tax procedure and administration act in article ten of this chapter and to any other articles of this chapter when application is expressly provided by the Legislature.(c) The provisions of this article also apply to municipal sales and use taxes imposed pursuant to article thirteen-c, chapter eight of this code; the charitable bingo fee imposed by sections six and six-a, article twenty, chapter forty-seven of this code; the charitable raffle fee imposed by section seven, article twenty-one of said chapter; and the charitable raffle boards and games fees imposed by section three, article twenty-three of said chapter.(d) Each and every provision of this article applies to the articles of this chapter listed in subsections (a), (b) and (c) of this section, with like effect, as if the provisions of this article were applicable only to the tax and were set forth in extenso in this article.
WV Code § 11-9-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 9. Crimes and Penalties|§11-9-3. Definitions

For the purposes of this article, the term:(1) "Person" means any individual, firm, partnership, limited partnership, copartnership, joint venture, association, corporation, municipal corporation, organization, receiver, estate, trust, guardian, executor, administrator and any officer, employee or member of any of the foregoing who, as an officer, employee or member, is under a duty to perform or is responsible for the performance or nonperformance of the act in respect of which a violation occurs under this article.(2) "Return" or "report" means any return or report required to be filed by any article of this chapter imposing any tax to which this article applies as specified in section two of this article or by any other article of this code pursuant to which a tax or fee is imposed that is collected by the Tax Commissioner as specified in section two of this article.(3) "Tax" or "taxes" means any tax to which this article applies, as specified in section two of this article, and includes additions to tax, penalties and interest unless the intention to give it a more limited meaning is disclosed by the context in which the term "tax" or "taxes" is used.(4) "Tax commissioner" or "commissioner" means the Tax Commissioner of the State of West Virginia or his or her delegate.(5) "This chapter" means chapter eleven of the Code of West Virginia, 1931, as amended, and shall include only those articles of chapter eleven of this code listed in section two of this article.(6) "Willfully" means the intentional violation of a known legal duty to perform any act, required to be performed by any provision of this chapter or article thirteen-c, chapter eight of this code, in respect of which the violation occurs: Provided, That the mere failure to perform any act shall not be a willful violation under this article. A willful violation of this article requires that the defendant had knowledge of or notice of a duty to perform an act and that the defendant, with knowledge of or notice of that duty, intentionally failed to perform the act.(7) "Evade" means to willfully and fraudulently commit any act with the intent of depriving the state of payment of any tax which there is a known legal duty to pay under this chapter.(8) "Fraud" means any false representation or concealment as to any material fact made by any person with the knowledge that it is not true and correct, with the intent that the representation or concealment be relied upon by the state.
WV Code § 11-9-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 9. Crimes and Penalties|§11-9-4. Failure to Pay Tax or File Return or Report

Any person required by any provision of this chapter or article thirteen-c, chapter eight of this code to pay any tax, or to file any return or report, who willfully fails to pay the tax, or willfully fails to file the return or report, more than thirty days after the date the tax is required to be paid by law, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $2,500. Each failure to pay tax, or file a return or report, more than thirty days after its due date for any tax period is a separate offense under this section and punishable accordingly: Provided, That thirty days prior to instituting criminal proceedings under this section, the Tax Commissioner shall give the person written notice of any failure to pay a tax or to file a return or report. Notice shall be served on the person by certified mail or by personal service. The provisions of this section shall not apply to the business franchise registration tax imposed by article twelve of this chapter.
WV Code § 11-9-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 9. Crimes and Penalties|§11-9-5. Failure to Account for and Pay Over Another's Tax

Any person required by any provision of this chapter or article thirteen-c, chapter eight of this code to collect, or withhold, account for and pay over any tax, who willfully fails to truthfully account for and pay over the tax in the manner required by law, more than thirty days after the date the tax is required to be accounted for and paid over by law, is guilty of a felony if the amount of tax not paid over is $1,000 or more and, upon conviction thereof, shall be fined not less than $5,000 nor more than $25,000 or imprisoned in a correctional facility not less than one nor more than three years, or, in the discretion of the court, be confined in jail not more than one year, or both fined and imprisoned; or is guilty of a misdemeanor, if the amount of tax not paid over is less than $1,000, and, upon conviction thereof, shall be fined not less than $500 nor more than $5,000 or imprisoned in jail not more than six months, or both fined and imprisoned. Each failure to account for and pay over tax for any tax period under this section is a separate offense and punishable accordingly: Provided, That thirty days prior to instituting a criminal proceeding under this section, the Tax Commissioner shall give the person written notice of the failure to truthfully account for and pay over tax. Notice shall be served on the person by certified mail or personal service.