{"data":{"id":"us-wv/w.-va.-code-11-9-6","jurisdiction":"us-wv","citation":"W. Va. Code § 11-9-6","heading":"Failure to collect or withhold tax.","body":"Any person required by any provision of this chapter or article thirteen-c, chapter eight of this code to collect or withhold any tax, who willfully fails to collect or withhold the tax in the manner required by law, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $500 or imprisoned in jail not more than six months, or both fined and imprisoned. Each month or fraction thereof during which the failure continues is a separate offense under this section and punishable accordingly.","path":["CHAPTER 11. TAXATION.","ARTICLE 9. CRIMES AND PENALTIES."],"source_url":"https://code.wvlegislature.gov/11-9-6/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:27Z","sha256":"3ab1d6da37d32d8930bd5f1d6dd30e8cd765aef2794ea93aacec0100fa92c9d5","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-9-5","next":"us-wv/w.-va.-code-11-9-7"},"notice":"GroundRules: Original legal text. Not legal advice."}