§11-17-20a. Criminal Penalty for Unlawful Transportation of Tax-Not-Paid Tobacco Products
Any person who transports tax-not-paid tobacco products in violation of section twenty of this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $300 nor more than $5,000, or imprisoned in the regional or county jail not more than one year, or both fined and imprisoned.
§11-17-20b. Vending Machines; Presence of Tax-Not-Paid Tobacco Products
(a) If tax-not-paid tobacco products are found in any vending machine, both the tax-not-paid tobacco products and the vending machine are contraband goods within the meaning of article seven, chapter sixty-a of this code, and may be seized by the commissioner, at the discretion of the commissioner, or the commissioner's authorized deputies, agents or employees, […]
§11-17-21. Severability
If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in […]
§11-17-22. General Procedure and Administration
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article seventeen with like effect as if said act were applicable only to the tax imposed by this article seventeen and were set forth in extenso […]
§11-17-23. Special Study on Impact of Tax on Tobacco Products Other Than Cigarettes
(a) The Tax Commissioner and the commissioner of the Bureau of Employment Programs shall conduct a study to analyze the impact of the provisions of this article on the manufacturers and distributors of tobacco products other than cigarettes and their employees. This study shall include an analysis of the results of taxation of tobacco products […]
§11-17-19b. Certain Tax-Not-Paid Tobacco Products Declared Contraband
(a) Whenever the commissioner or any of the commissioner's authorized deputies, agents or employees, or any law-enforcement officer in this state, discovers any tobacco products subject to tax, as provided by this article, and upon which the tax has not been paid, as required by this article, the tobacco products shall thereupon be considered to […]
§11-17-19c. Magistrate Courts Have Concurrent Jurisdiction
Magistrates have concurrent jurisdiction with any other courts having jurisdiction for the trial of all misdemeanors arising under this article.
§11-17-20. Transportation of Unstamped Cigarettes or Tax-Not-Paid Tobacco Products; Forfeitures and Sales of Cigarettes and Equipment
(a) In general. -– Every person who transports tax-not-paid tobacco products upon the public highways, waterways, airways, roads or streets of this state shall have in his or her actual possession invoices or delivery tickets for the tobacco products. (b) Contents of delivery tickets. -– Delivery tickets shall show: (1) The true name and the […]
§11-17-6. Sales of Stamps by Deputies; Fees; Reports of Deputies
The Tax Commissioner may appoint, subject to such conditions as he shall deem to be the best interest of the state, any bank or trust company authorized to do business in, and doing business in this state, as his deputy for the purpose of selling such stamps and may require bond, excepting that no such […]
§11-17-7. Form of Stamps; Custody; Discounts; Security for Payments
The commissioner shall design and procure stamps to be used as herein provided for, affixed and attached to containers, packages or receptacle of whatever kind that may be used for containing cigarettes. In the preparing of said stamp or stamps the same shall have printed or impressed thereon the words "State of West Virginia — […]