Unemployment Insurance Law Summaries
West Virginia, Unemployment Insurance Law Summaries
West Virginia's unemployment insurance law is located Chapter 21A, Code of West Virginia, 1931, as amended, Secs. 21A-1-1 to 21A-11-1; and in the Regulations Issued by the Commissioner of Employment Security Pursuant to the Unemployment Compensation Law, Revised June 1991. The full text of the law is available beginning at Unemployment Insurance UI-WV ¶4002 .
DEFINITIONS
“Employer” means: (1) acquired the organization, trade or business, or substantially all of the assets of an employer that was subject to the law; (3) elected coverage; (4) has paid wages of $1,500 or more in any calendar quarter in the current or preceding calendar year, or employment of at least one individual for some portion of a day in each of 20 different calendar weeks in the current or preceding calendar year; (5) is a hospital, an institution of higher learning, an instrumentality or political subdivision of West Virginia, or a nonprofit education institution that is not an institution of higher learning that has services performed by an individual; (6) is a religious, charitable or educational organization that has services performed by an individual that are excluded from the definition of employment under FUTA and that employed four or more individuals for some portion of a day in each of twenty different weeks in the current or preceding calendar year; (7) employed an individual for performing agricultural labor and paid wages of $20,000 or more, or employed at least ten individuals for some portion of a day in each of 20 different calendar weeks in the current or preceding calendar year; and (8) paid wages of $1,000 or more in any calendar quarter in the current or preceding year to an individual that performs domestic service in a private home, local college club or local chapter of a college fraternity or sorority. Generally, an employer subject to the FUTA is automatically subject to the West Virginia law.
“Employment:” Service that constituted employment prior to 1/1/72 is covered, and service performed on and after that date by an officer of a corporation, an individual who, under the usual common law rules, has the status of an employee, and by certain agent-drivers or commission-drivers and traveling or city salespersons is also covered. Exceptions from employment are listed below.
Services performed for wages constitute “employment ” unless and until it is shown that the individual is:
free from control or direction; and
performing such services outside usual course of employer's business or outside all places of employer's business; and
customarily engaged in independently established trade, occupation, profession, or business.
Service as an officer or member of the crew of an American vessel is covered if management and control of that vessel is within West Virginia.
Notwithstanding any of the above exemptions, service is covered if subject to FUTA.
“Wages:” All remuneration for personal services, including commissions, bonuses, and cash value of all remuneration in any medium other than cash, except for agricultural labor and domestic service. Gratuities customarily received by an individual in the course of his or her employment from persons other than his or her employing unit are treated as wages as long as such gratuities are at least $20 per month and are required to be reported to the employer by the employee. Wages also includes remuneration for service rendered to the state as a member of the state national guard or air national guard only when serving on a temporary basis pursuant to a call made by the Governor. The term “wages” does not include the following:
Remuneration over $8,000 with respect to employment paid by an employer to an individual during a calendar year. Wages for services in another state and wages paid by employer's predecessor may be included as part of wage base. Amount will be raised automatically if federal wage base is increased to an amount over West Virginia's limit. Remuneration in excess of wage base counted for benefit purposes.
Other exceptions from wages are listed below.
COVERAGE
Generally, an employer subject to the FUTA is automatically subject to the West Virginia law. Exceptions from coverage are listed below.
Service that constituted employment prior to 1/1/72 is covered, and service performed on and after that date by an officer of a corporation, an individual who, under the usual common law rules, has the status of an employee, and by certain agent-drivers or commission-drivers and traveling or city salesmen is also covered.
Services performed for wages constitute “employment ” unless and until it is shown that the individual is:
free from control or direction; and
performing such services outside usual course of employer's business or outside all places of employer's business; and
customarily engaged in independently established trade, occupation, profession, or business.
Service as an officer or member of the crew of an American vessel is covered if management and control of that vessel is within West Virginia.
Notwithstanding any of the above exemptions, service is covered if subject to FUTA.
Agricultural and domestic employers.- Services performed in agricultural labor are covered if performed for an employer who employed 10 or more individuals in such labor in each of 20 different weeks in the current or preceding calendar year or paid cash remuneration of $20,000 or more in any quarter of the current or preceding calendar years. When agricultural labor is supplied by a crew leader, the employing unit for which the services are performed is the employer of the crew members unless the crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act, or substantially all of the crew members operate or maintain mechanized equipment that is provided by the crew leader. In either of these instances, the crew leader is the employer. Certain aliens are excluded prior to 1/1/95.
Domestic service.- Domestic service in a private home, local college club or local chapter of a college fraternity or sorority is covered if performed for an employing unit that paid cash remuneration of $1,000 or more in any quarter of the current or preceding calendar year for such service.
Government and nonprofit employers.- Services for nonprofit organizations exempt from income tax that employ four or more individuals for some portion of a day in each of 20 weeks within either the current or preceding calendar year are covered. Services for the state and its political subdivisions are also covered. Other government services are not covered.
EXCEPTIONS
Wages.- The term “wages” does not include the following:
Remuneration over $8,000 with respect to employment paid by an employer to an individual during a calendar year. Wages for services in another state and wages paid by employer's predecessor may be included as part of wage base. Amount will be raised automatically if federal wage base is increased to an amount over West Virginia's limit. Remuneration in excess of wage base counted for benefit purposes.
Payments to individual (or his/her dependents) under plan or system established on account of retirement, medical or hospitalization expenses in connection with sickness or accident disability, or death.
Payments to individual (or his/her dependents) under an approved state workers' compensation law for sickness or accident disability.
Certain other retirement payments.
Payments for sickness or accident disability made over six months after separation.
Payments from, to, or under trust or annuity plan exempt from federal income tax.
Remuneration other than cash for service not in course of employer's trade or business.
Stand-by pay to employees 65 or over.
Payment of employees' FICA tax without deduction from wages, for employees performing domestic service in a private home of the employer or agricultural labor.
Payments, not required under contract of hire, made to person with respect to period of training or service in armed forces.
Vacation pay, severance pay, or savings plans received before or after becoming totally or partially unemployed, but earned prior to becoming unemployed.
Employment.- The term “employment” does not include the following:
Commission-compensated agents of mutual fund broker-dealers or insurance companies (not including industrial insurance agents), or agents of investment companies.
Railroad employees.
Relatives, i.e., service performed by individual in employ of son, daughter, or spouse, or by child under 18 in employ of parent.
Service covered by federal unemployment compensation system providing for payment of benefits to maritime employees.
Service for school, college or university by student in regular attendance, or by spouse of that student if spouse's employment is under program of assistance to the student.
Service by student enrolled at nonprofit or public educational institution in full-time work study program. Exemption not applicable if program established for employer or group of employers.
Service for a hospital by a patient of the hospital.
Services performed by a bona fide partner of a partnership for the partnership.
Notwithstanding any of the above exemptions, service is covered if subject to FUTA.
Agricultural and domestic employers.- Certain aliens are excluded prior to 1/1/95.
Government and nonprofit employers.- Services for nonprofit organizations exempt from income tax that employ four or more individuals for some portion of a day in each of 20 weeks within either the current or preceding calendar year are covered. Services for the state and its political subdivisions are also covered. Other government services are not covered.
The following services performed for a nonprofit organization or the state remain exempt:
Church or organization operated primarily for religious purposes and which is controlled by a church.
Religious duties of a minister or member of a religious order.
Patients performing services in a rehabilitation facility or sheltered workshop.
Individual receiving unemployment work-relief or work-training under program financed by federal agency, or an agency of a state or political subdivision.
Inmate of a custodial or penal institution.
Elected officials.
Members of a legislative body or the judiciary.
Members of the state National Guard or Air National Guard, except as provided by the definition of wages.
Temporary employees serving in case of fire, storm, snow, earthquake, flood or similar emergency.
Individuals in major nontenured policymaking or advisory positions.
Election officials appointed to serve during any municipal, county or state election.
PROCEDURES
Base period.- First four of last five completed calendar quarters immediately preceding individual's benefit year.
Benefit year.- 52-week period beginning with the first day of the calendar week in which a valid claim is effective; however, if a claim is effective on the first day of a quarter, the benefit year is 53 weeks, in order to prevent an overlapping of base period wages.
Weekly benefit amount.- $24 to maximum determined as 66
% of state average weekly wage rounded to next lower dollar if computation exceeds 49% of a dollar. Maximum is $424 and minimum remains $24, effective 7/6/2008. Individual must have earnings of at least $60 to qualify for partial benefits.
Note that although benefits are not assignable, claimants may elect to have income taxes voluntarily withheld from their unemployment compensation payments.
Maximum total benefits.- 26 times the weekly benefit amount. In addition, during certain periods of high unemployment, payment of extended benefits at claimant's weekly benefit rate.
Although benefits generally are not assignable, individuals may elect to have federal income taxes deducted from their benefit payments, as well as have any child support obligations or food stamp overissuances offset against their benefits (Sec. 21A-6-17).
Benefit eligibility: Claimant eligible if-
able to work and available for full-time work, and doing what a reasonably prudent person in his/her circumstances would do in seeking work;
serves the one-week waiting period;
earned wages of $2,200 in base period and has earned wages in more than one quarter of base period;
participates in reemployment services if so required.
If claimant has a previous benefit year, he or she must, since the beginning of the previous benefit year, have returned to work and earned wages in covered employment after the beginning of the previous benefit year equal to at least eight times his/her previous weekly benefit amount.
A member of the state national guard or other reserve component of the United States Armed Forces may not be considered to be employed because he or she is engaged in inactive duty for training if he or she is otherwise unemployed and may not be considered unavailable for work by reason of his/her inactive duty for training. Remuneration that he or she receives for participating in inactive duty for training may not be deducted from benefits payable to him/her.
No benefits may be paid to instructors, researchers and certain administrators of an educational institution during school vacation periods or paid sabbatical leaves based on service with such institution.
No benefits may be paid to nonprofessional employees of an educational institution during school vacation periods or periods between school years or terms if there is reasonable assurance of reemployment in the second period. Retroactive payments of benefits may be claimed if work is not actually offered in the second period after reasonable assurance is given.
Benefits are not payable during periods between academic years or terms to individuals performing services in an educational institution while in the employ of an educational service agency if there is reasonable assurance of reemployment in the second year or term.
Benefits are not payable to a professional athlete for periods between two sports seasons if there is a reasonable assurance that he or she will perform services in both such seasons.
Benefits are not payable to an alien unless he or she has been lawfully admitted for permanent residence, is lawfully present for the purposes of performing services, or is otherwise permanently residing in the United States under color of law.
No individual will be denied benefits because he or she is receiving training under approved area vocational training program provided individual is making satisfactory progress.
Disqualifications-Period.- Voluntary leaving without good cause involving fault on part of employer-until individual returns to covered employment and works at least 30 days. Disqualification is not applicable to claimant who has worked for employer A for at least 30 days before voluntary leaving without good cause involving fault on the part of A and has returned to work within 14 days for B (last previous employer) and is subsequently laid off by B. To lift disqualification, first period of employment with B must have been for at least 30 days and claimant must have left under nondisqualifying conditions. If claimant voluntarily quits to marry or to perform any marital, parental, or family duty, or to attend to personal business or affairs, disqualification is for the week of the quit and thereafter until claimant returns to covered employment for 30 days. No disqualification if the individual was compelled to leave work for his/her own health-related reasons and presents certification from a licensed physician that his/her work aggravated, worsened or would worsen the health problem.
Discharge for misconduct from most recent employer-week of discharge and the six weeks following. Disqualification applicable even if claimant obtains employment in seven-week disqualification period unless claimant was employed for less than 30 days when he or she was discharged for misconduct. If claimant returns to covered employment for 30 days during benefit year, benefit duration is extended by length of disqualification. However, “gross misconduct” disqualification continues for seven-week disqualification period, regardless of whether employment is obtained in this period and until claimant has had 30 days in covered employment. If employment from which claimant was discharged for “gross misconduct” was of less than 30 days' duration, disqualification applicable until claimant has 30 days of covered employment.
Refusal of suitable work without good cause-five weeks and for as long as offer of work is open for acceptance, plus reduction in maximum benefit amount equal to four times weekly benefit amount.
Labor dispute-duration of unemployment caused by such dispute (in situations involving stoppages of work, the stoppage is presumed to have ended four weeks after the labor dispute ended, unless the employer or other interested party can show otherwise).
Receipt of wages in lieu of notice, temporary total disability under workers' compensation, unemployment benefits under any federal or state law-period during which payment is received.
Receipt of title II social security or other retirement payments from a base period or chargeable employer-reduction (but not below zero) by amount of such payments, but no disqualification if in the individual's base period there are no wages that were paid by the base period or chargeable employer.
Attending school-until return to covered employment.
Unemployment because of request by claimant or his/her agent for vacation at time that would force employer to suspend operations -each week of unemployment caused by request.
False statement or misrepresentation-52 weeks.
WHAT THE EMPLOYER MUST DO
Pay the standard rate.- Pay the standard rate of 2.7% on the first $8,000 of wages as defined under the law. Maximum possible rate is 8.5%. No regular employee tax.
Experience rates.- The employer's rate for a calendar year may be computed according to the experience-rating provisions if the total assets in the fund, excluding payments payable at beginning of the year, exceed the total benefits paid from the fund within the last preceding year, and if the employer's account was chargeable with benefits throughout 36 consecutive months preceding the computation date (June 30). If the employer's contributions paid by July 31 exceed benefits charged by July 31 (only contributions over 0.4% of taxable payroll are credited to employer's account), its rate will be determined by the relationship of such excess to its average annual payroll, in accordance with the schedule of “earned” rates set forth below.
“Average annual payroll” is average of an employer's last three annual payrolls. “Annual payroll” means total amount of wages for employment paid by an employer during 12-month period ending June 30.
If on a computation date an employer's account balance shows a debit of up to and including 5.0%, its rate will be 5.5%; if the debit is more than 5.0% but less than 10%, its rate will be 6.5%; and if the debit is 10% or more, its rate will be 7.5%. Negative-balance employers also pay a 1.0% surtax. Note that 0.4% of taxable wages that are not credited to an employer's account may not be added to the debit balance to determine next year's rate.
If an employer (either rated or nonrated) fails to furnish all necessary wage information on or before August 31, its rate, if less than 7.5%, will be 7.5%.
Other than delinquent or debit-balance employers who pay at the rates noted above, each employer pays at the rates set forth in Column C of the table below, except under the following circumstances:
when the fund as of January 1 equals or exceeds 1.75%, but is less than 2.25% of gross covered wages for the 12-month period ending on the preceding June 30, rates are determined under Column D;
when the fund equals or exceeds 2.25% but is less than 2.75% of gross covered wages, Column E is in effect;
when the fund equals or exceeds 2.75% but is less than 3.0% of gross covered wages, Column F is in effect; and
when the fund equals or exceeds 3.0% of gross covered wages, Column G is in effect.
|
|
Column
B
|
Column
C
|
Column
D
|
Column
E
|
Column
F
|
Column
G
|
|---|
Percentage of Average Annual Payroll
By Which Credits Exceed Charges
|
Employer's Rate
|
|---|
0.0 to 6.0
|
4.5
|
4.0
|
3.5
|
3.0
|
2.0
|
6.0
|
4.1
|
3.6
|
3.1
|
2.6
|
1.6
|
7.0
|
3.9
|
3.4
|
2.9
|
2.4
|
1.4
|
8.0
|
3.7
|
3.2
|
2.7
|
2.2
|
1.2
|
9.0
|
3.5
|
3.0
|
2.5
|
2.0
|
1.0
|
10.0
|
3.3
|
2.8
|
2.3
|
1.8
|
0.8
|
10.5
|
3.1
|
2.6
|
2.1
|
1.6
|
0.6
|
11.0
|
2.9
|
2.4
|
1.9
|
1.4
|
0.4
|
11.5
|
2.7
|
2.2
|
1.7
|
1.2
|
0.2
|
12.0
|
2.5
|
2.0
|
1.5
|
1.0
|
0.0
|
12.5
|
2.3
|
1.8
|
1.3
|
0.8
|
0.0
|
13.0
|
2.1
|
1.6
|
1.1
|
0.6
|
0.0
|
14.0
|
1.9
|
1.4
|
0.9
|
0.4
|
0.0
|
16.0
|
1.7
|
1.2
|
0.7
|
0.2
|
0.0
|
18.0 and over
|
1.5
|
1.0
|
0.5
|
0.0
|
0.0
|
For 2009, rates for positive-balance employers are determined under Column C of the rate table above and range from 1.5% to 4.5%. Negative- balance employers pay basic rates of 5.5%, 6.5% or 7.5% in addition to a 1.0% surtax for 2009. New employers pay 2.7%, except that new foreign construction employers pay 8.5% for 2009.
Foreign construction employers.- A foreign corporation or business entity engaged in construction will pay 8.5% until it has been an employer for not less than 36 consecutive calendar months ending on the computation date; thereafter, its rate will be the computed rate.
SUTA dumping.- If an employer transfers its trade or business, or a portion thereof, to another employer and, at the time of the transfer, there is substantially common ownership, management or control of the two employers, then the unemployment experience attributable to the transferred trade or business will be transferred to the employer to whom such business is so transferred. The rates of both employers will be recalculated and made effective immediately upon the date of the transfer of trade or business. The transfer of some or all of an employer’s workforce to another employer shall be considered a transfer of trade or business when, as a result of such transfer, the transferring employer no longer performs the trade or business with respect to the transferred workforce, and such trade or business is performed by the employer to whom the workforce is transferred.
If, following a transfer of experience, the Commissioner determines that a substantial purpose of the transfer of trade or business was to obtain a reduced liability for contributions, then the experience rating accounts of the employers involved will be combined into a single account and a single rate assigned to such account.
Whenever a person who is not an employer, at the time it acquires the trade or business of an employer, the unemployment experience of the acquired business will not be transferred to such person if the Commissioner or his or her representative finds that such person acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions. Instead, such person will be assigned the applicable new employer rate under section five of this article. In determining whether the business was acquired solely or primarily for the purpose of obtaining a lower rate of contributions, the Commissioner or his or her representative shall use objective factors which may include the cost of acquiring the business, whether the person continued the business enterprise of the acquired business, how long such business enterprise was continued, or whether a substantial number of new employees were hired for performance of duties unrelated to the business activity conducted prior to acquisition.
If a person knowingly violates or attempts to violate any provision law related to determining the assignment of a contribution rate, or if a person knowingly advises another person in a way that results in a violation of such provision, the person will be subject to the following penalties:
If the person is an employer, then such employer will be assigned the highest rate assignable for the rate year during which such violation or attempted violation occurred and the three rate years immediately following this rate year. However, if the person’s business is already at the highest rate for any year, or if the amount of increase in the person’s rate would be less than two percent for that year, then a penalty rate of contributions of two percent of taxable wages will be imposed for that year.
If the person is not an employer, that person will be subject to a civil money penalty of not more than five thousand dollars. Any fine collected shall be deposited in the Special Administrative Fund Account established by law.
Voluntary payments.- Payable within 30 days of the mailing of the employer's rate notice. If the contribution, through error, is not large enough to produce the desired rate, the employer may with the Commissioner's approval make an additional payment within 10 days of the mailing date of the new rate notice.
Nonprofit organizations and state governmental entities have the option of financing the payment of benefits by the regular contribution or reimbursement methods.
Under reimbursement financing, employers may choose one of the following methods:
payments equal to the full amount of regular benefits and extended benefits paid to claimants, or
a variable percentage based on total payroll.
Under (b), employers are subject to an adjustment to reflect actual benefit costs. Bills must be paid not later than 30 days after mailing.
DEADLINES
Tax.- Combined contribution and wage report, Form WVUC-A-154, is due quarterly on or before last day of following month. If due date falls on Sunday or a legal holiday, extension to next-following business day is allowed. Reports postmarked on or before midnight of due date are timely.
Wage.- Detailed quarterly wage report is also required on Form WVUC-A-154 (continuation sheet, WVUC-A-154-A), as noted above.
Low earnings.- Employers must return completed Form WVUC-B-6-11, Initial Claim/Low Earnings Report, within 10 days from date of receipt for any employee who is partially unemployed because of lack of work. Employers must give a copy of the report to employee or mail to his or her last known address on or before the regular pay day of the pay period during which he or she is partially unemployed. However, the report need not be submitted for any employee whose earnings in the week exceed the maximum weekly benefit rate plus $60.
ENFORCEMENT
The West Virginia Unemployment Compensation Law is administered by the Bureau of Employment Programs.
If, after due notice, an employer defaults in a payment, or interest thereon, the amount will be collected by civil action. An employer adjudged in default must pay the costs of the action.
Where an employer who defaults in the payment of contributions, reimbursement payments or interest for as many as two calendar quarters (need not be consecutive) remains delinquent after due notice, and the Commissioner has been unable to collect such payments by the other civil remedies prescribed, the Commissioner may bring court action to enjoin the employer from continuing to carry on the business in which such liability was incurred. However, as an alternative to this action, the Commissioner may require the delinquent employer to file a bond with satisfactory surety in an amount not less than 50% more than the tax due.
WHO TO CONTACT
The West Virginia Unemployment Compensation Law is administered by the Bureau of Employment Programs, 112 California Ave., Charleston, West Virginia 25305-0112. Telephone (304) 588-2630.
RECORDKEEPING
Every employing unit is required to keep true and accurate work records, containing such information as the Commissioner may prescribe. Such records must be kept open to inspection and subject to being copied by the Commissioner or his authorized representatives at any reasonable time.
The Commissioner may require such summaries, compilations, or reproductions of records as he deems advisable, and may prescribe regulations for the destruction of any records.
The Commissioner may require an employing unit to provide sworn or unsworn reports concerning:
the number of individuals in its employ,
individually, their hours of labor,
individually, the rate and amount of wages, and
such other information as is reasonably connected with the administration of the law.
Information obtained in this manner is confidential. However, benefit claimants may be supplied with information necessary to the presentation of their claims, and such information may also be made available to any agency charged with administration of an unemployment compensation law or the maintenance of a system of public employment offices. Information may be furnished to the U.S. Department of Health and Human Services or any state or federal program operating and approved under Titles I, X, XIV, or XVI of the Social Security Act, as required under the Deficit Reduction Act of 1984. Information may also be furnished to the Department of Housing and Urban Development and to representatives of public housing agencies.
POSTING
Employers must post and maintain the claim procedure regulations presented by the Commissioner. At the time an individual becomes unemployed, the employer must furnish such individual with a copy of the regulations. The Commissioner provides employers with copies of the regulations without cost.
Every liable employer must display prominently in each business establishment a poster, Notice to Employees, Unemployment Compensation Benefits, Form WVUC-B-59, containing information about insured workers' rights and duties under the law.
See ¶50-9900 for a copy of the notice.
PENALTIES
Payments, including penalties, unpaid on the date on which they are due and payable bear interest at the rate of 1% per month from the due date until payment plus accrued interest is received by the Commissioner (Sec. 21A-5-17). Interest on overdue payments is to be computed from the date following the due date. Interest is computed at the rate of
0 of 1% for each day that payments are overdue (Reg. Sec. 4.01).
Each employer who fails to timely pay, in whole or in part, the contribution due with any report for any quarter commencing on and after July 1, 1996, must pay a late payment penalty of the greater of $50 or 10% of the contribution due, but not to exceed $500. The late penalty is due immediately along with the payment of the outstanding amount of contribution (Sec. 21A-5-17).
An employer's contribution rate will be increased if he fails to submit timely wage information reports. If an employer has failed to furnish to the Commissioner all necessary wage information, the employer will be required to pay a rate of 7.5%.
Any employer or corporate officer (if the employer is a corporation) who fails to remit to the Bureau the assessments provided for repayment of outstanding bonds, etc. is guilty of a felony and upon conviction will be punished by a fine of not less than $5,000 or more than $10,000, or by imprisonment of not less than one year, or both.
Where an employer who defaults in the payment of contributions, reimbursement payments or interest for as many as two calendar quarters (need not be consecutive) remains delinquent after due notice, and the Commissioner has been unable to collect such payments by the other civil remedies prescribed, the Commissioner may bring court action to enjoin the employer from continuing to carry on the business in which such liability was incurred. However, as an alternative to this action, the Commissioner may require the delinquent employer to file a bond with satisfactory surety in an amount not less than 50% more than the tax due.
If any employer fails to file reports for the purpose of determining the amount of contributions or reimbursement payments due or files incorrect or insufficient reports, or if the Commissioner determines that the collection of any contribution, reimbursement payment or interest may be jeopardized by delay, he may make an assessment of the amount due, or estimated by him to be due, and shall give written notice of such assessment to the employer. Such determination becomes final in 30 days.
The Commissioner may distrain upon any personal property, including intangibles, of any delinquent employer, and may distrain before the delinquency occurs if he believes that such property or a substantial portion thereof is about to be removed from the county in which it is situated. For such purpose the Commissioner may require the services of a sheriff in levying such distress in the county in which such sheriff is an officer and in which such personal property is situated.
Bankruptcy.- In the event of a distribution of an employer's assets pursuant to an order of a court under West Virginia law, payments then or thereafter due and interest allowable thereon must be paid in full prior to all other claims except taxes and claims for wages. Wage claims in excess of $250 per claimant, or earned more than six months before the commencement of the proceeding, will not be entitled to priority. In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition under the Federal Bankruptcy Act, claims for payments then or thereafter due and interest thereon, which have not been reduced to lien, will be entitled to such priority as is provided in the Bankruptcy Act for taxes due any state.
Liens.- A payment and interest thereon due and unpaid shall be a lien upon the property of the employer, but no such lien shall be enforceable as against a purchaser of real estate or personal property for a valuable consideration, without notice, unless docketed as provided by law.
Criminal penalties.- A misdemeanor is committed for knowingly and willingly failing to make a payment or file a report in two calendar quarters within 25 quarters of each other, with a $500 to $1,000 fine for a first offense and a $1,000 to $5,000 fine and/or 30 days' imprisonment for a second. A third such offense is a felony, punishable by a $5,000 to $25,000 fine and/or imprisonment of not less than one, nor more than two, years. Four failures to pay or file within 36 quarters of each other is also a felony and is similarly punished. No person may be convicted of a subsequent offense unless the previous conviction occurred within the preceding 10 years (Sec. 21A-5-4).
<p>Criminal penalties.— A misdemeanor is committed for knowingly and willingly failing to make a payment or file a report in two calendar quarters within 25 quarte</p>
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