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West Virginia Outlaws Tax Evasion Software

  • Apr 5, 2012 | Will Frei

West Virginia joins Utah and Maine this year in passing legislation to make the use of tax evasion software a criminal offence

West Virginia Senate Bill 411 makes possession of software programs that falsify ". . . the electronic records of electronic cash registers and other point-of-sale systems . . ." a felony.

Such software programs, also known as "zappers," create false sales records, which a retailer can then use to under-report and under-remit sales tax to state and local jurisdictions.

The bill considers possession of tax evasion software "prima facie evidence of an attempt to evade sales tax . . ." and imposes the following penalties on offenders:

  • One to five years in a correctional institution and/or a $10,000 to $100,000 fine.
  • Forfeiture of all profits associated with the software.
  • Seizure of the tax evasion software.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.