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 110-35-9 - Penalty for Failure to File Return When No Fee Due; Crimes; Other Offenses; Penalties; Seizures of Illegal Boards and Games; Disposition

Universal Citation: 110 WV Code of State Rules 110-35-9

Current through Register Vol. XLI, No. 38, September 20, 2024

9.1. In the case of any failure to make or file a return on the date prescribed when no fee is due, unless it be shown that such failure was due to reasonable cause and not due to willful neglect, W. Va. Code '47-23-9 imposes a penalty of twenty-five dollars ($25.00) for each month or fraction thereof that the failure continues.

9.2. If any person:

9.2.1. Makes any false entry upon an invoice or with intent to evade the fee presents any such false entry for the inspection of the Commissioner;

9.2.2. Prevents or hinders the Commissioner from making a full inspection of any place where charitable raffle boards or games subject to the fee are sold or stored or prevents or hinders the full inspection of any required invoices, books, records or papers;

9.2.3. Sells any charitable raffle boards or games in this State on which the applicable fee or tax has not been paid;

9.2.4. Being a retailer in this State, fails to produce on demand by the Commissioner invoices of all charitable raffle boards and games purchased or received by him within three years prior to such demand, unless upon satisfactory proof it is shown that such nonproduction is due to providential or other causes beyond his control;

9.2.5. Being a retailer in this State, purchases or acquires charitable raffle boards and games from any person other than a licensed wholesaler or distributor;

That person shall in accordance with the terms of W. Va. Code '47-23-9 be guilty of a misdemeanor.

9.3. Any person convicted of violating the provisions of W. Va. Code '47-23-9(b) shall be confined in the county jail or regional jail for not less than one year, or fined not less than one thousand dollars ($1000.00) nor more than ten thousand dollars ($10,000.00), or both fined and imprisoned.

9.4. Any person who falsely or fraudulently makes, forges, alters or counterfeits any invoice or serial number prescribed by the provisions of W. Va. Code '47-23-1 et seq. for the purpose of evading the fee, shall be guilty of a felony, and, upon conviction thereof, shall be sentenced to pay a fine of not less than five thousand dollars ($5,000.00) nor more than ten thousand dollars ($10,000.00), or imprisoned in the penitentiary for a term of not less than one year nor more than five years, or both fined and imprisoned.

9.5. Whenever the Commissioner or any peace officer of this State discovers any charitable raffle boards or games subject to the fee and upon which the fee has not been paid, such charitable raffle boards and games shall be deemed to be contraband, and the Commissioner or peace officer of this State, is authorized and empowered to seize and take possession of such charitable raffle boards or games, without a warrant. Such charitable raffle boards and games shall be forfeited to the State, and the Commissioner shall retain the forfeited charitable raffle boards and games until they are no longer needed as evidence in any prosecution of the person from whom the raffle boards and games were seized. The Commissioner may within a reasonable time thereafter destroy such charitable raffle boards and games or sell said boards or games at public auction to the highest bidder: Provided, That such seizure and destruction or public auction shall not be deemed to relieve any person from fine or imprisonment. Such destruction may be made in any county the Commissioner deems most convenient and economical. All revenue from the fee shall be deposited in the special revenue account established under the authority of W. Va. Code '11-9-2a and used to support the investigatory activities provided for therein.

9.6. Magistrates shall have concurrent jurisdiction with any other courts having jurisdiction for the trial of all misdemeanors arising under W. Va. Code '47-23-1 et seq.

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