West Virginia Code 30-9-28 – Criminal proceedings; penalties
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(a) When, by reason of an investigation under section twenty-one of this article or otherwise, the board has reason to believe that any person or firm has knowingly engaged in acts or practices that constitute a violation of section twenty-six of this article, the board may bring its information to the attention of the Attorney General or other appropriate law-enforcement officer who may cause appropriate criminal proceedings to be brought thereon.
Terms Used In West Virginia Code 30-9-28
- Board: means the West Virginia Board of Accountancy. See West Virginia Code 30-9-2
- Conviction: A judgement of guilt against a criminal defendant.
- Firm: means any business entity, including, but not limited to, accounting corporations and professional limited liability companies, in which two or more certified public accountants or public accountants hold an ownership or membership interest, in terms of the financial interests and voting rights of all partners, officers, shareholders, members or managers, and the primary business activity of which is the provision of professional services to the public by certified public accountants or public accountants. See West Virginia Code 30-9-2
(b) Any person or firm who knowingly violates any provision of section twenty-six of this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000 or imprisoned in the county or regional jail not more than one year, or both fined and imprisoned.