West Virginia § 7-18-12 - 7-18-12. Liability of officers.
Full text of West Virginia West Virginia Code § 7-18-12 — 7-18-12. Liability of officers., with citation guidance and answers to common questions.
§ 7-18-12. 7-18-12. Liability of officers.
If the taxpayer is an association or corporation, the officers thereof actually participating in the management or operation of the association or corporation shall be personally liable, jointly and severally, for any default on the part of the association or corporation; and payment of tax, fines, additions to tax or penalties which may be imposed by state law, municipal ordinance, order of the county commission or other authority may be enforced against such officers as against the association or corporation which they represent.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 7-18-12
What does West Virginia Code § 7-18-12 cover?
Section 7-18-12 ("7-18-12. Liability of officers.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 7-18-12?
A common citation format is "West Virginia Code § 7-18-12" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 7-18-12 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.