West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-99 - Privilege Tax On Sales Of Hemp-Derived Cannabinoid And Kratom Products
Section 110-99-6 - Violations and Penalties

Universal Citation: 110 WV Code of State Rules 110-99-6

Current through Register Vol. XLI, No. 38, September 20, 2024

6.1. Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in §11-10-1 et seq., of this code applies to the tax on hemp-derived cannabinoid products and the tax on kratom products authorized under §19-12E-1 et seq., and §19-12F-1 et seq., of this code, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes authorized by §19-12E-1 et seq., and §19-12F-1 et seq., of this code and were set forth in extenso in this article.

6.2. Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in §11-9-1 et seq., of this code applies to the tax on hemp-derived cannabinoid products and the tax on kratom products authorized under §19-12E-1 et seq., and §19-12F-1 et seq., of this code with like effect as if that act were applicable only to the taxes authorized by §19-12E-1 et seq., and §19-12F-1 et seq., of this code and were set forth in extenso in this article.

6.3. Failure to pay tax or file return. -- Any person required to pay the privilege tax on sales of hemp-derived cannabinoid and kratom products, or to file any return or report, who willfully fails to pay the tax, or willfully fails to file the return or report, more than 30 days after the date the tax is required to be paid, is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $2,500. Each failure to pay tax, or file a return or report, more than 30 days after its due date for any tax period is a separate offense under this section and punishable accordingly. However, 30 days prior to instituting criminal proceedings, the Tax Commissioner shall give the person written notice of any failure to pay a tax or to file a return or report. Notice shall be served on the person by certified mail or by personal service.

6.4. Failure to maintain records. -- Any person who willfully fails to maintain any records, or supply any information, in the manner required by this rule 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.

6.5. Attempt to evade tax. -- If any person:

(1) knowingly files a false or fraudulent return, report or other document under any provision of this rule; or

(2) willfully delivers or discloses to the Tax Commissioner any list, return, account, statement, record or other document known by him or her to be fraudulent or false as to any material matter with the intent of obtaining or assisting another person in obtaining any credit, refund, deduction, exemption or reduction in tax not otherwise permitted by law; or

(3) willfully attempts in any other manner to evade any tax imposed by this rule or the payment thereof, is guilty of a felony and, notwithstanding any other provision of the code, upon conviction thereof, shall be fined not less than $1,000 nor more than $10,000 or imprisoned in a correctional facility not less than one nor more than three years or, in the discretion of the court, be confined in jail not more than one year, or both fined and imprisoned.

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