Noncollection of tax; liability of vendor

W. Va. Code § 11-15-4A, under Article 15.

W. Va. Code § 11-15-4A

If any vendor does not collect the tax imposed by §11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or §11-15B-1 et seq. of this code.