West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-17 - Tobacco Products Excise Tax
Section 110-17-14 - Administrative Sanctions
Current through Register Vol. XLI, No. 38, September 20, 2024
14.1. If a violation of W. Va. Code § 60-9-1 et seq. occurs, the State Tax Commissioner may revoke or suspend the violator's authorization to affix the tax stamps.
14.2. Tobacco products acquired, held, owned, possessed, transported, imported into, or sold or distributed in this State in violation of either W. Va. Code § 11-17-1 et seq. or W. Va. Code § 60-9-1 et seq. are considered contraband under W. Va. Code § 11-17-1 et seq., and are subject to seizure and forfeiture. The tobacco products are considered contraband whether the violation is knowing or otherwise.
14.3. The State Tax Commissioner may assess any tax, interest and penalty on any product acquired, possessed, sold, or offered for sale in violation of either W. Va. Code § 11-17-1 et seq. or W. Va. Code § 60-9-1 et seq.
