West Virginia Code 11-11-36 – Money penalty for failure to produce records
Current as of: 2023 | Check for updates
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If any person:
Terms Used In West Virginia Code 11-11-36
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Decedent: A deceased person.
- person: includes natural person, corporation, society, association, partnership, joint venture, syndicate, estate, trust or other entity under which business or other activities may be conducted. See West Virginia Code 11-11-2
- state: means any state, territory or possession of the United States and the District of Columbia. See West Virginia Code 11-11-2
- tax: means the tax imposed by this article, and includes any additions to tax, penalties and interest imposed by this article or article ten of this chapter. See West Virginia Code 11-11-2
(1) Fails to comply with any duty imposed upon him by this article; or
(2) Having in his possession or control any record, file or paper containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprising part of the gross estate of the decedent, fails to exhibit the same upon request to the Tax Commissioner or any examiner, appraiser or attorney appointed pursuant to this article, who desires to examine the same in the performance of his duties under the article, such person shall be liable to a money penalty of not less than $10 nor more than $500 to be recovered, with costs of suit, in a civil action in the name of the state.