West Virginia Code § 11-6-8

Form and manner of making return; failure to make return; criminal
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penalty.
All returns to be made to the board of public works, under this chapter, shall be made in
conformity with any reasonable requirement of the board of which the person making the
return shall have had notice, and shall be made upon forms which may be furnished by the
board, and according to instructions which the board may give relating thereeto, and to the
description and itemizing of the property. Such owner or operator, whether a natural
person, or a corporation or company, failing to make such return as herrein required shall be
guilty of a misdemeanor and, fined $1,000 for each month such failure continues.

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