West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes
Section 110-14-19 - Penalty for Failure to File Required Return When No Tax Due

19.1. In the case of any failure to make or file a return when no tax is due, as required by W. Va. Code '11-14-1 et seq. and this regulation, on the date prescribed therefor, unless it can be shown that such failure is due to reasonable cause and not due to willful neglect, there shall be collected a penalty of twenty-five dollars ($25) for each month of such failure or fraction thereof.