{"data":{"id":"us-wv/w.-va.-code-11-15-4a","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-4a","heading":"Noncollection of tax; liability of vendor.","body":"If any vendor does not collect the tax imposed by §11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or §11-15B-1 et seq. of this code.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-4A/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:54Z","sha256":"86cc341931ba844fb14969e34fcacd6dabffcf8b5a4c9165fc84041ff14703d7","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-4","next":"us-wv/w.-va.-code-11-15-4b"},"notice":"GroundRules: Original legal text. Not legal advice."}