West Virginia Code Chapter 11, Article 25 — Tax Relief (landlord certification sections)

Art. 11-25, Tax Relief for Elderly Homeowners and Renters, 2 of 11 sections (§§ 11-25-2, -5): definitions, and the duty of a renter's landlord to sign a statement of the gross rent paid, with a misdemeanor for a willfully false statement or willful failure to furnish one (§ 11-25-5). Source: West Virginia Code, as published by the West Virginia Legislature (code.wvlegislature.gov). Section count verified live 2026-10-26.