West Virginia Tax Fraud and Tax Evasion Laws

In West Virginia, tax fraud, or evasion, is against the law and can lead to prison time and hefty fines. The state has specific laws which prohibit tax evasion, failing to file a tax return, and intentionally filing a false or fraudulent tax return. This is a quick summary of West Virginia's tax fraud and tax evasion laws.

West Virginia Tax Fraud and Evasion Laws

The following table outlines West Virginia's tax fraud and evasion laws.

Code Sections W. VA. CODE ยง 11-9-4 et seq.
What is Prohibited?

The following acts constite tax fraud or evasion:

  • Failing to pay taxes or file a tax return or report more than 30 days after the due date
  • Knowingly filing a false or fraudulent return, report, or other tax document
  • Knowingly delivering/disclosing a false document in order to assist in the collection of an improper credit, refund, deduction, or exemption
  • Failing to collect or withhold a tax
  • Willfully failing to maintain tax records or supply tax information
  • Misusing a tax exemption
  • Aiding a person in committing tax fraud or evasion
  • A person who is required to, but fails to do any of the following on behalf of the third party: collect, withhold, account for, or pay taxes
Penalties

Failing to pay taxes or file a tax return or report is a misdemeanor punishable by up to $2,500 in fines. Each failure is a separate offense.

Knowingly filing a false return or other tax document, assisting in disclosing or delivering a filing a false return or document, or otherwise evading taxes is a felony punishable by up to 3 years in prison and up to $10,000 in fines.

Failing to collect, withhold, account for, or pay tax on behalf of another person is a felony if the amount unpaid is $1,000 or more and punishable by up to 3 years in prison and up to $25,000 in fines. If the amount is under $1,000, it is a misdemeanor punishable by up to 6 months in prison and up to $5,000 in fines. Each failure is a separate offense.

Failing to collect or withhold a tax is a misdemeanor punishable by up to 6 month in prison and up to $500 in fines. Each month or fraction thereof during which the tax is not collected or withheld is a separate offense.

Failing to maintain tax records or supply tax information, misusing a tax exemption, and aiding a person in committing tax fraud or evasion are misdemeanors punishable by up to 6 months in prison and up to $1,000 in fines.

West Virginia Tax Fraud and Tax Evasion Laws: Related Resources

Tax laws can be confusing and difficult to understand. If you would like legal assistance with a tax matter you can contact a West Virginia tax attorney. If you have been charged with tax fraud or tax evasion, you can contact a West Virginia criminal defense attorney. You can also visit FindLaw's section on Tax Evasion and Fraud for more information on this topic.

Next Steps: Search for a Local Attorney

Contact a qualified attorney.