West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-99 - Privilege Tax On Sales Of Hemp-Derived Cannabinoid And Kratom Products › Section 110-99-6 - Violations and Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Each
				and every provision of the "West Virginia Tax Procedure and Administration Act"
				set forth in §11-10-1
et seq
.,
				of this code applies to the tax on hemp-derived cannabinoid products and the
				tax on kratom products authorized under §19-12E-1
et
				seq
., and §19-12F-1
et seq
., of this code,
				except as otherwise expressly provided in this article, with like effect as if
				that act were applicable only to the taxes authorized by §19-12E-1
et seq
., and §19-12F-1
et seq.
, of this
				code and were set forth
in extenso
in this article.
6.2. Each and every provision of the "West
				Virginia Tax Crimes and Penalties Act"
				set forth in §11-9-1
et seq
.,
				of this code applies to the tax on hemp-derived cannabinoid products and the
				tax on kratom products authorized under §19-12E-1
et
				seq
., and §19-12F-1
et seq
., of this code with
				like effect as if that act were applicable only to the taxes authorized by
				§19-12E-1
et seq
., and §19-12F-1
et
				seq
., of this code and were set forth
in extenso
in
				this article.
6.3. Failure to pay
				tax or file return. -- Any person required to pay the privilege tax on sales of
				hemp-derived cannabinoid and kratom products, 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 30 days after the date the tax is required to be paid, 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 30 days after its due date for any tax period is a separate
				offense under this section and punishable accordingly. However, 30 days prior
				to instituting criminal proceedings, 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.
6.4. Failure to maintain
				records. -- Any person who willfully fails to maintain any records, or supply
				any information, in the manner required by this rule is guilty of a misdemeanor
				and, upon conviction thereof, shall be fined not less than $100 nor more than
				$1,000 or imprisoned in jail not more than six months, or both fined and
				imprisoned.
6.5. Attempt to evade
				tax. -- If any person:
(1) knowingly files a
				false or fraudulent return, report or other document under any provision of
				this rule; or
(2) willfully delivers
				or discloses to the Tax Commissioner any list, return, account, statement,
				record or other document known by him or her to be fraudulent or false as to
				any material matter with the intent of obtaining or assisting another person in
				obtaining any credit, refund, deduction, exemption or reduction in tax not
				otherwise permitted by law; or
(3)
				willfully attempts in any other manner to evade any tax imposed by this rule or
				the payment thereof, is guilty of a felony and, notwithstanding any other
				provision of the code, upon conviction thereof, shall be fined not less than
				$1,000 nor more than $10,000 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.