West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-17-20A
Criminal penalty for unlawful transportation of tax-not-paid tobacco products
Official textcode.wvlegislature.gov
Any person who transports tax-not-paid tobacco products in violation of section twenty of this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $300 nor more than $5,000, or imprisoned in the regional or county jail not more than one year, or both fined and imprisoned.
Source: view the official text
In this chapter (40 sections)
- 11-17-4B · Levy of tax on e-cigarette liquid; definitions; rate;…
- 11-17-5 · How tax paid; stamps; how affixed; violations
- 11-17-6 · Sales of stamps by deputies; fees; reports of deputies
- 11-17-7 · Form of stamps; custody; discounts; security for payments
- 11-17-8 · 11-17-8
- 11-17-9 · Discounts
- 11-17-10 · Refunds
- 11-17-11 · Surety bonds required; release of surety; new bond
- 11-17-12 · Reports required; due date; records to be kept; inspection…
- 11-17-13 · Preservation of rules
- 11-17-14 · 11-17-14
- 11-17-15 · 11-17-15
- 11-17-16 · 11-17-16
- 11-17-17 · Enforcement powers
- 11-17-18 · 11-17-18
- 11-17-19 · Penalty for failure to file report when no tax due
- 11-17-19A · Criminal penalties
- 11-17-19B · Certain tax-not-paid tobacco products declared contraband
- 11-17-19C · Magistrate courts have concurrent jurisdiction
- 11-17-20 · Transportation of unstamped cigarettes or tax-not-paid…
- 11-17-20A · Criminal penalty for unlawful transportation of…
- 11-17-20B · Vending machines; presence of tax-not-paid tobacco products
- 11-17-21 · Severability
- 11-17-22 · General procedure and administration
- 11-17-23 · Special study on impact of tax on tobacco products other…
- 11-18-1 · 11-18-1
- 11-19-1 · Definitions
- 11-19-2 · Excise tax on bottled soft drinks, syrups and dry mixtures;…
- 11-19-3 · 11-19-3
- 11-19-4 · Affixing of tax stamps or tax crowns
- 11-19-4A · Cancellation and removal of stamps
- 11-19-4B · Disposition of unused crowns; penalty for violation
- 11-19-5 · Purchase of tax stamps or tax crowns; discounts and…
- 11-19-5A · Due date of reports; additional reports; extension of time
- 11-19-5B · Additional penalty for late filing or payment
- 11-19-5C · 11-19-5C
- 11-19-6 · 11-19-6
- 11-19-7 · 11-19-7
- 11-19-7A · Seizure and sale of soft drink syrups by commissioner;…
- 11-19-8 · 11-19-8