West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14C-37
Refusal to allow inspection or taking of fuel sample; civil penalty
# (a)
Any person who refuses to allow an inspection authorized by section forty-five of this article or to allow the taking of a fuel sample authorized by said section is subject to a civil penalty of $5,000 for each refusal. If the refusal is for a sample to be taken from a vehicle, the person operating the vehicle and the owner of the vehicle are jointly and severally liable for payment of the civil penalty. If the refusal is for a sample to be taken from any other storage tank or container, the owner of the storage tank or container and the owner of the motor fuel in the storage tank or container, if different from the owner of the storage tank or container, are jointly and severally liable for payment of the civil penalty.
# (b)
Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
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In this chapter (40 sections)
- 11-14C-17 · License cancellation
- 11-14C-18 · Records and lists of license applicants and licensees
- 11-14C-19 · When tax return and payment are due
- 11-14C-20 · Remittance of tax to supplier or permissive supplier
- 11-14C-21 · Notice of cancellation or reissuance of licenses; effect of…
- 11-14C-22 · Information required on return filed by supplier or…
- 11-14C-23 · Deductions and discounts allowed a supplier and a…
- 11-14C-24 · Duties of supplier or permissive supplier as trustee
- 11-14C-25 · Returns and discounts of importers
- 11-14C-26 · Informational returns of terminal operators
- 11-14C-27 · Informational returns of motor fuel transporters
- 11-14C-28 · Exports
- 11-14C-29 · Identifying information required on return
- 11-14C-30 · Refund of taxes erroneously collected, etc.; refund for…
- 11-14C-31 · Claiming refunds
- 11-14C-32 · Payment of refund
- 11-14C-33 · General procedure and administration; crimes and penalties
- 11-14C-34 · Shipping documents; transportation of motor fuel; civil…
- 11-14C-35 · Import confirmation number; civil penalty
- 11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty
- 11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…
- 11-14C-38 · Engaging in business without a license; civil penalty
- 11-14C-39 · Preventing a person from obtaining a license; civil penalty
- 11-14C-40 · Filing a false return; failure to file return; civil penalty
- 11-14C-41 · Willful commission of prohibited acts; criminal penalties
- 11-14C-42 · Unlawful importing, transportation, delivery, storage or…
- 11-14C-43 · Record-keeping requirements
- 11-14C-44 · Inspection of records
- 11-14C-45 · Authority to inspect
- 11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
- 11-14C-47 · Disposition of tax collected; dedicated receipts; reports
- 11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
- 11-15-1 · General consumers sales and service tax imposed
- 11-15-1A · Legislative findings
- 11-15-2 · Definitions
- 11-15-3 · Amount of tax; allocation of tax and transfers
- 11-15-3A · Rate of tax on food and food ingredients intended for human…
- 11-15-3B · Exceptions to reduced rate of tax on food and food…
- 11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
- 11-15-4 · Purchaser to pay; accounting by vendor