State Codes and Statutes

Statutes > West-virginia > 11 > 11-15-4a

§11-15-4a. Failure to collect tax; liability of vendor.

If any vendor fails to collect the tax imposed by section three of this article, the vendor shall be personally liable for the amount the vendor failed to collect, except as otherwise provided in this article or article fifteen-b of this chapter.

State Codes and Statutes

Statutes > West-virginia > 11 > 11-15-4a

§11-15-4a. Failure to collect tax; liability of vendor.

If any vendor fails to collect the tax imposed by section three of this article, the vendor shall be personally liable for the amount the vendor failed to collect, except as otherwise provided in this article or article fifteen-b of this chapter.


State Codes and Statutes

State Codes and Statutes

Statutes > West-virginia > 11 > 11-15-4a

§11-15-4a. Failure to collect tax; liability of vendor.

If any vendor fails to collect the tax imposed by section three of this article, the vendor shall be personally liable for the amount the vendor failed to collect, except as otherwise provided in this article or article fifteen-b of this chapter.