(A) No person shall willfully do any of the following:
(1) Refuse to pay or collect the tax;
(2) Refuse to make the return required by this chapter;
(3) Make any false or fraudulent return or false statement in any return with the intent to defraud the town;
(4) Evade the payment of the tax, or any part thereof; or
(5) Aid or abet another in an attempt to evade the payment of the tax or any part thereof.
(B) No officer, partner, or principal of any corporation or association shall willfully make or willfully permit to be made for such corporation or association any false return, or any false statement in any return, with intent to evade payment of the tax.
(C) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
EVADE. To willfully and fraudulently commit any act with the intent of depriving the town of payment of any tax that there is a known legal duty to pay.
FRAUD. Any false representation or concealment as to any material fact made by any person with the knowledge that it is not true and correct, with the intention that such representation or concealment might be relied upon by the town or its agents.
WILLFULLY. The intentional violation of a known legal duty to perform any act, required to be performed by any provision of this chapter, in respect of which the violation occurs; provided, that the mere failure to perform any act shall not be a willful violation under this chapter. A willful violation of this chapter requires that the defendant have had knowledge of or notice of a duty to perform such act, and that the defendant, with knowledge of or notice of such duty, intentionally failed to perform such act.
(D) Nothing in this section shall prevent, preempt, or jeopardize the enforcement of the fines, penalties, or criminal liabilities authorized by W. Va. Code § 7-18-15.
(Ord. 05-003, passed 6-27-2005) Penalty, see § 113.99