West Virginia Statutes
§ 11-14-19 — Penalty for failure to file required return when no tax due
West Virginia § 11-14-19
This text of West Virginia § 11-14-19 (Penalty for failure to file required return when no tax due) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
W. Va. Code § 11-14-19 (2026).
Text
In the case of any failure to make or file a return when no tax is due, as required by this article, on the date prescribed therefor, unless it be shown that such failure is due to reasonable cause and not due to willful neglect, there shall be collected a penalty of $25 for each month of such failure or fraction thereof.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1978 Reg. Sess., SB371; 1972 Reg. Sess., SB113; 1972 Reg. Sess., HB10; 1953 Reg. Sess., SB59; 1943 Reg. Sess., HB213; 1939 Reg. Sess., HB186
Nearby Sections
15
§ 11-1-1a
Provision of legal services§ 11-1-1b
Training of employees§ 11-1-2b
Housing index requirements§ 11-10-1
Legislative findingsCite This Page — Counsel Stack
Bluebook (online)
West Virginia § 11-14-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-14-19.