§60-9-2. Cigarettes Produced for Export — Prohibitions
(a) It is unlawful for any person: (1) To sell or distribute to consumers in this state, to acquire, hold, own, possess or transport, for sale or distribution in this state, or to import, or cause to be imported, into this state for sale or distribution in this state:
§60-9-4. Criminal Penalties
Any person that commits any of the acts prohibited by section two of this article, either knowing or having reason to know he or she is doing so is guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned in a state correctional facility not more than five […]
§60-9-5. Administrative Sanctions
(a) The State Tax Commissioner may revoke or suspend the authorization to affix the tax stamp of any person for a violation of this article or any legislative rule related to this article that is promulgated by the commissioner pursuant to chapter twenty-nine-a of this code and, in conjunction, the Alcohol Beverage Control Commissioner may […]
§60-9-6. Unfair Trade Practices
A violation of section two of this article constitutes an unlawful trade practice as provided in article eleven-a, chapter forty-seven of this code and, in addition to any remedies or penalties set forth in this article, is subject to any remedies or penalties for a violation of that article. The Alcohol Beverage Control Commissioner shall […]
§60-9-7. Unfair Cigarette Sales
For purposes of this article, cigarettes imported or reimported into the United States for sale or distribution under any trade name, trade dress, or trademark that is the same as, or is confusingly similar to, any trade name, trade dress, or trademark used for cigarettes manufactured in the United States for sale or distribution in […]
§60-9-8. General Enforcement Provisions
(a) This article shall be enforced by the State Tax Commissioner and the Alcohol Beverage Control Commissioner and for the purpose of enforcing this article, the commissioners may request information from any state agency, Constitutional officer or local agency and, notwithstanding the provisions of section five-d, article ten, chapter eleven of this code or any […]
§60-9-9. Applicability
This article does not apply to cigarettes allowed to be imported or brought into the United States for personal use, and cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b) and any implementing regulations: Provided, That this article does apply […]
§60-8A-1. Definition of Hard Cider
“Hard Cider” means a type of wine that is derived primarily from the fermentation of apples, pears, peaches, honey, or other fruit, or from apple, pear, peach, or other fruit juice concentrate and water; contains no more than 0.64 grams of carbon dioxide per 100 milliliters; contains at least one half of one percent and […]
§60-8A-2. Applicability of Other Laws and Licenses
(a) Except as stated in this article, all wine licenses and other wine requirements set forth in 60-8-1 et seq., 60-4-3b, and 60-6-2, of this code, shall apply to the manufacture, distribution, or sale of hard cider. Any person or licensee legally authorized to manufacture, distribute, or sell wine may manufacture, distribute, or sell hard […]
§60-8A-3. Taxation; Reporting; Deposits Into Agriculture Development Fund; Penalties for Failure to File Returns; Application of State Tax Law; Rulemaking Authority
(a) There is hereby levied and imposed on all hard cider sold on and after July 1, 2021, by wineries, farm wineries, and suppliers to distributors, and including all hard cider sold and sent to persons 21 years of age or older who reside in West Virginia from direct shippers, a tax of 22.6 cents […]