West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-19 - Soft Drink Tax
Section 110-19-10 - Altering, Counterfeiting Or Reusing Tax Stamps Or Tax Crowns; Penalty

10.1. Any person who falsely or fraudulently makes, forges, alters, or counterfeits any tax stamp or tax crown prescribed by the Commissioner under the provisions of W. Va. Code '11-19-1 et seq. and this regulation, or who knowingly or willfully utters, passes or tenders as true any such false, altered, forged or counterfeited stamp or crown, or who uses more than once any stamp or crown for the purpose of evading such tax shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment in the penitentiary for not less than one (1) year nor more than five (5) years.