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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11A-2-12: Penalty for inclusion of taxes paid in delinquent lists.

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Where this section sits in the code
  1. CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
  2. ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.

If a sheriff shall include in one of the delinquent lists any taxes which have been collected by him he shall forfeit to the person named in the list, if the return was by design, ten times the amount of the taxes so collected, or if the return was by mistake, twice the amount.

Collected 2026-09-06T00:22:08Z. Source file · JSON

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