West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-19-4B
Disposition of unused crowns; penalty for violation
Unused tax crowns upon which the tax imposed by this article has not been paid and which the original purchaser has not used and does not intend to use, and which are fit for use, shall be disposed of in the following manner only:
# (1)
By returning same to the manufacturer thereof and receiving from such manufacturer a certificate which shall indicate the name of the person returning the crowns, the date of return and the number and denominations of crowns returned; or
# (2)
By transferring such crowns to any person and receiving in exchange therefor a certificate issued by the commissioner authorizing the transferee to acquire such crowns.
Upon receipt of either such certificate the commissioner shall credit the account of the original purchaser in the amount indicated by the certificate.
In the event of the disposition of such crowns in a manner not authorized by this section, the original purchaser thereof or his estate, and/or any person (whether acting in an official capacity or otherwise) who shall make such unauthorized disposition shall be liable for the amount of tax which the crowns represent; and, in addition, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of $5,000 and imprisonment in the county jail for not less than sixty days nor more than one year, in the discretion of the court.
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In this chapter (40 sections)
- 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
- 11-19-9 · Altering, counterfeiting or reusing tax stamps or tax crowns;…
- 11-19-10 · Penalties; crimes
- 11-19-11 · Separability
- 11-19-12 · General procedure and administration
- 11-19-13 · Effective date of repeal of article
- 11-20-1 · Authority of other states and their political subdivisions to…
- 11-21-1 · Legislative findings
- 11-21-2 · Short title; arrangement and classification
- 11-21-3 · Imposition of tax; persons subject to tax
- 11-21-3A · Imposition of tax; persons subject to tax
- 11-21-4 · Rate of tax -- Taxable years ending prior to January 1, 1963