{"data":{"id":"us-wv/w.-va.-code-11-9-8","jurisdiction":"us-wv","citation":"W. Va. Code § 11-9-8","heading":"Willful failure to maintain records or supply information; misuse of exemption certificate.","body":"If any person: (1) Willfully fails to maintain any records, or supply any information, in the manner required by this chapter or article thirteen-c, chapter eight of this code or regulations therefor promulgated in accordance with law, to compute, assess, withhold or collect any tax imposed by this chapter; or (2) presents to any vendor a certificate for the purpose of obtaining an exemption from the tax imposed by article fifteen or fifteen-a of this chapter or article thirteen-c, chapter eight of this code and then knowingly uses the item or service purchased in a manner that is not exempt from the tax without remitting the tax in the manner required by law, that person 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.","path":["CHAPTER 11. TAXATION.","ARTICLE 9. CRIMES AND PENALTIES."],"source_url":"https://code.wvlegislature.gov/11-9-8/","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":"c34c4462096214403e88c55772b846e6ad793e1f5b4853909e95b17e13995b34","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-9-7","next":"us-wv/w.-va.-code-11-9-9"},"notice":"GroundRules: Original legal text. Not legal advice."}