Unpaid tax a lien; penalty.
Charleston, W. Va., City Code § 110-185
in effectSec. 110-185. - Unpaid tax a lien; penalty.
(a) A tax due and unpaid under this article shall be a debt due the city. It shall be a personal obligation of the seller and shall be a lien upon all of the property of the seller. The lien shall have priority over all other liens and obligations except those due the state and the United States.
(b) A seller who fails to file his return and remit the tax at the time required by this article shall, in addition to all other penalties, pay a penalty of six percent of the amount of the tax due. For each succeeding 30 days elapsing before payment, there shall be added an additional penalty of one percent. If the seller is an association, or corporation, the officers whose duty it is to make the return and pay the tax, shall be personally liable jointly and severally for any default on the part of the association or corporation.
(Code 1975, § 6-148)
Source: City of Charleston, West Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wv/charleston/codes/code_of_ordinances?nodeId=PTIICOOR_CH110TA_ARTIIIADTA_S110-185UNTALIPEFetched: 11/7/2026