W. Va. Code R. § 110-22-6

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-22-6 - Penalties

6.1. Recording Without Stamps. -- Any clerk who shall record any document without the proper documentary stamp or stamps affixed thereto, as is indicated in such document or accompanying declaration, shall, upon conviction in a court of competent jurisdiction, be fined fifty dollars. Whenever an instrument, claimed to be not a document subject to the tax, is presented for recording, the clerk shall require the instrument to contain a declaration stating why such instrument is not a taxable document within the meaning of the property transfer tax statute. No taxable document may be recorded without the proper amount of stamps affixed, but if recorded without said stamps, it cannot be used as the basis for any legal proceedings or as evidence in any legal proceeding until the proper amount of stamps are affixed.

6.2. Unlawful Acts. -- It is unlawful for any person to knowingly or willfully violate any of the provisions of the property transfer law and upon conviction of any violations, a person shall be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or be imprisoned for not more than five (5) years or both.