§11-15-4a. Noncollection of tax; liability of vendor.
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WV Code › Chapter 11 › Article 15 › Section 4A
This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.
Text
If any vendor does not collect the tax imposed by §11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or §11-15B-1 et seq . of this code.
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