West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-35 - Charitable Raffle Boards And Games
Section 110-35-10 - Transportation of Charitable Raffle Boards and Games; Forfeitures and Sales of Charitable Raffle Boards, Charitable Raffle Games and Equipment; Criminal Sanctions
Current through Register Vol. XLI, No. 38, September 20, 2024
10.1. Every person who knowingly transports charitable raffle boards or games upon the public highways, waterways, airways, roads or streets of this State and to a destination in this State must have in his actual possession invoices or delivery tickets for such charitable raffle boards or games which show the true name and the complete and exact address of the manufacturer, the true name and complete and exact address of the wholesaler or distributor who is the purchaser, the quantity and description of the charitable raffle boards and games being transported and the true name and complete and exact address of the person who has or shall assume payment of the West Virginia state fee. In the absence of such invoices, delivery tickets or bills of lading, as the case may be, the charitable raffle boards or games so transported, the vehicle or vessel in which the charitable raffle boards or games are being transported and any paraphernalia or devices used in connection with such, are declared to be contraband goods and may be seized by the Commissioner or by any peace officer of the State without a warrant.
10.2. Anyone who transports charitable raffle boards or games in violation of W. Va. Code '47-23-10 shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than three hundred dollars ($300.00) nor more than five thousand dollars ($5000.00), or imprisoned in the county jail not more than one year, or both fined and imprisoned.
10.3. Charitable raffle boards and games seized under the authority of W. Va. Code '47-23-10 and Section 10.4 of these regulations shall be forthwith destroyed in the manner provided for in W. Va. Code '47-23-10 and Section 10.4 of these regulations. The destruction of such charitable raffle games and boards shall not relieve the owner thereof of any action by the Commissioner for violations of W. Va. Code '47-23-1 et seq.
10.4. The Commissioner shall immediately after any seizure institute a proceeding for the confiscation thereof in the circuit court of the county in which the seizure is made. The court may proceed in a summary manner and may direct confiscation by the Commissioner. Any person claiming to be the holder of a security interest in any vehicle or vessel, the disposition of which is provided for above, may present his petition so alleging and be heard. In the event it appears to the court that the property was unlawfully used by a person other than the claimant, and if the said claimant acquired his security interest in good faith and without knowledge that the vehicle or vessel, was going to be so used, the court shall waive forfeiture in favor of such claimant and order the vehicle or vessel returned to such claimant.
