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WV Code § 11-16-23 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 16. Nonintoxicating Beer|§11-16-23. Revocation or Suspension of License; Monetary Penalty; Hearing Assessment of Costs; Establishment of Enforcement Fund

(a) Upon a determination by the commissioner that a licensee has: (i) Violated the provisions of section eighteen of this article or of chapter sixty of this code; (ii) acted in such a way as would have precluded initial or renewal licensure; or (iii) violated any rule or order promulgated by the commissioner, the commissioner may:(1) Revoke the licensee's license;(2) Suspend the licensee's license;(3) Place the licensee on probationary status for a period not to exceed twelve months; and(4) Impose a monetary penalty not to exceed $1,000 for each violation where revocation is not imposed.(b) Any monetary penalty assessed and collected by the commissioner shall be transmitted to the State Treasurer for deposit into the State Treasury to the credit of a special revenue fund designated the "Nonintoxicating Beer Enforcement Fund", which is hereby created. All moneys collected, received and deposited in the "Nonintoxicating Beer Enforcement Fund" shall be kept and maintained for expenditures by the commissioner for the purpose of enforcement of the statutes and rules pertaining to nonintoxicating beer and shall not be treated by the State Treasurer or State Auditor as any part of the general revenue of the state. At the end of each fiscal year all funds in the nonintoxicating beer enforcement fund in excess of $20,000 shall be transferred to the General Revenue Fund.(c) In addition to the grounds for revocation, suspension or other sanction of a license set forth in subsection (a) of this section, conviction of the licensee of any offense constituting a violation of the laws of this state or of the United States relating to nonintoxicating beer or alcoholic liquor shall be mandatory grounds for such sanctioning of a license. Conviction of the licensee of any violation of the laws of this state or of the United States relating to prostitution or the sale, possession or distribution of narcotics or controlled substances shall be mandatory grounds for revocation of the licensee's license for a period of at least one year.
WV Code § 11-16-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 16. Nonintoxicating Beer|§11-16-25. Reissuance of License After Revocation

No license shall be issued to any person who has formerly held a license, under the provisions of this article, which has been revoked by the commissioner, within a period of two years from the date of such revocation; nor shall any license be issued hereunder to any person who was an officer or stockholder of a corporation whose license was revoked as aforesaid, nor to any person who was a member of a partnership or association whose license was revoked as aforesaid, within said period of two years from the date of revocation; nor shall any license be issued to any corporation having a stockholder or director who has had a license revoked as aforesaid, within said period of two years from the date of the revocation of such person's license: Provided, That the commissioner may, in his or her discretion, reissue Class B licenses for any of such licensee's locations not involved in the unlawful conduct of which licensure was revoked notwithstanding such two year period.
WV Code § 11-16-26 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 16. Nonintoxicating Beer|§11-16-26. Municipal License Tax

Any municipal corporation in this state shall have the authority to levy a license tax under the provisions of this article upon any retailer, distributor or brewer or operator of a brewpub of nonintoxicating beer whose place of business is situated within such municipality, but the amount of the license tax levied by such municipal corporation shall in no event exceed the amount fixed herein to be levied by the state. Only one municipal tax is to be so imposed and that only by the municipality in which the place of business, or warehouse, is located. Cities and incorporated towns are hereby empowered to enact ordinances for the enforcement of this article in conformity with the provisions of the same: Provided, That in no case shall the rate of such municipal license tax exceed the rate of such tax in effect on January 1, 1986.In the case of a brewpub, such municipal tax shall not exceed the same proportions of taxation as the other licensees.
WV Code § 11-16-27 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 16. Nonintoxicating Beer|§11-16-27. Revenue Collected and Paid to State Treasurer; Expense of Administration

Taxes imposed and collected under the provisions of this article shall be paid to the State Treasurer in the manner provided by law, and the taxes imposed by sections nine and thirteen of this article shall be credited to the state fund, general revenue. The expenses of administration and enforcement shall be paid out of the taxes collected under sections nine and thirteen of this article, but shall not exceed fifteen percent of the amount so collected.
WV Code § 11-16-28 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 16. Nonintoxicating Beer|§11-16-28. Expiration Date of Existing Licenses; When Provisions Operable

(a) A license now in effect authorizing the manufacture, distribution or sale of nonintoxicating beer shall remain in effect until June 30, 1986, unless sooner revoked in accordance with the provisions of this article.(b) The provisions of this article enacted during the regular session of the Legislature held in the year 1986 shall become operable at 12:01 a.m. on July 1, of said year: Provided, That the commissioner may issue licenses prior to such date and any licensee may do any act necessary in order to prepare for and be able to engage in the retail sale of any product regulated by this article on that date and at that time.
WV Code § 11-16-29 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 16. Nonintoxicating Beer|§11-16-29. Severability

The provisions of subdivision (cc), section ten, article two, chapter two of this code shall apply to the provisions of this article to the same extent as if the same were set forth in extenso herein and to the extent therein provided the provisions of this article are declared to be severable.
WV Code § 11-17-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-1. Short Title

This article shall be known, and may be cited, as the "Tobacco Products Excise Tax Act."
WV Code § 11-17-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-3. Levy of Tax; Ratio; Dedication of proceeds.(a) Tax on Cigarettes and Tobacco Products Other Than Cigarettes. — for the Purpose of Providing Revenue for the General Revenue Fund of the State, an Excise Tax Is Hereby Levied and Imposed on Sales of Cigarettes and Tobacco Products Other Than Cigarettes

(b) Tax rate on cigarettes. — Effective May 1, 2003, the excise tax rate levied and imposed on the sale of cigarettes is 55 cents on each twenty cigarettes or in like ratio on any part thereof: Provided, That on and after July 1, 2016, the excise tax rate levied and imposed on the sale of cigarettes is $1.20 on each twenty cigarettes or in like ratio on any part thereof. Only one sale of the same article shall be used in computing the amount of tax due under this subsection.(c) Tax on tobacco products other than cigarettes. — Effective January 1, 2002, the excise tax levied and imposed on the sales or use of tobacco products other than cigarettes at the rate equal to seven percent of the wholesale price of each article or item of tobacco products other than cigarettes sold by the wholesaler or subjobber dealer, whether or not sold at wholesale, or if not sold, then at the same rate upon the use by the wholesaler or dealer: Provided, That on and after July 1, 2016, the excise tax rate levied and imposed on the sales or use of tobacco products other than cigarettes is at the rate equal to twelve percent of the wholesale price of each article or item of tobacco products other than cigarettes sold by the wholesaler or subjobber dealer, whether or not sold at wholesale, or if not sold, then at the same rate upon the use by the wholesaler or dealer. Only one sale of the same article shall be used in computing the amount of tax due under this subsection.(d) Effective date of amendments. — Amendments to this section enacted in the year 2003 apply in determining tax imposed under this article from May 1, 2003, through June 30, 2016. Amendments to this section enacted in the year 2016 apply in determining tax imposed under this article effective on and after July 1, 2016.
WV Code § 11-17-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-4. Effect of Rate Changes; Tobacco Products on Hand or in Inventory; Report; Discount

(a) Any cigarette tax stamps on hand or in inventory on the effective date of a rate change, whether affixed to the cigarette package, on hand but not affixed to the cigarette package or stamps purchased to be affixed by a meter, are considered to have been purchased or received on the effective date of the change in rate. Any tobacco products, on hand or in inventory other than cigarettes, on the effective date of any rate change are hereby considered to have been purchased or received on the effective date of the change in rate.(b) Every wholesaler, subjobber, subjobber dealer, retail dealer and vending machine operator who, on the effective date of any rate change, has, on hand or in inventory, any tobacco products or cigarette tax stamps, whether affixed to the cigarette package, on hand but not affixed to the cigarette package, or stamps purchased to be affixed by a meter, and upon which the tax has not been paid or upon which the tax or any portion of the tax has been previously paid, shall take a physical inventory and shall file a report of the inventory with the Tax Commissioner, in the format required by the Tax Commissioner, and shall file the inventory within sixty days after the effective date of the rate change and shall pay to the Tax Commissioner any additional tax due under an increased rate within sixty days after the effective date of the rate change.A discount of four percent shall be allowed on all tax due for persons who pay additional tax under this section.(c) Imposition of the tax on tobacco products other than cigarettes shall be treated as a change in rate on the effective date of the tax.(d) The changes set forth to this section and enacted in 2016 shall be effective on and after July 1, 2016.
WV Code § 11-17-4a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-4a. No Tobacco Products Tax by Municipalities or Other Governmental Subdivisions

No municipality or governmental subdivision shall levy any excise or other tax on any tobacco product, or require cigarettes or other tobacco products to be stamped, or require licenses for sale thereof, other than licenses which may be required in accordance with section four, article twelve of this chapter.
WV Code § 11-17-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-6. Sales of Stamps by Deputies; Fees; Reports of Deputies

The Tax Commissioner may appoint, subject to such conditions as he shall deem to be the best interest of the state, any bank or trust company authorized to do business in, and doing business in this state, as his deputy for the purpose of selling such stamps and may require bond, excepting that no such deputy shall be thereby authorized to sell the same at a discount or on credit, without prior written authority by the Tax Commissioner and excepting, further, that provisions hereof relating to sale of stamps shall not prevent any bank or trust company from acting as the commissioner's deputy for purposes of checking, setting, and sealing meters or selling stamps under other provisions of this article. The Tax Commissioner is hereby authorized to allow such deputy, authorized to sell stamps hereunder, a fee of one eighth of one percent of the face value of all stamps sold by such deputy. The State Tax Commissioner shall be responsible for the delivery of stamps to any deputy so appointed, and may prescribe such regulations and forms of receipts and reports as he may deem necessary and advisable for the transaction of the business of selling such stamps. Each such deputy shall remit by the fifteenth of the month, for the previous month, or oftener, as requested, to the Tax Commissioner all moneys arising from the sale of such stamps by him together with a report showing the names of the purchasers and the number of each denomination and the aggregate face value sold by each such deputy. The Tax Commissioner may sell stamps at his office.
WV Code § 11-17-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-7. Form of Stamps; Custody; Discounts; Security for Payments

The commissioner shall design and procure stamps to be used as herein provided for, affixed and attached to containers, packages or receptacle of whatever kind that may be used for containing cigarettes. In the preparing of said stamp or stamps the same shall have printed or impressed thereon the words "State of West Virginia -- Cigarette Tax Stamp" and such other words and figures as the commissioner may deem proper. He shall also prescribe the form of impression to be placed upon any package or container of cigarettes by any metering device. The Tax Commissioner shall collect the taxes provided for by this article.Such stamps shall be kept in the custody of the Tax Commissioner or such deputies as he may designate to sell the same. Such stamps shall be sold and accounted for at the tax value thereof except that the Tax Commissioner may authorize sale thereof, or sell to wholesalers in this state, or to wholesalers outside of this state such stamps at a discount of four percent of the tax value of such stamps, the same to be allowed as a commission for affixing the stamps and prepaying the cigarette tax; and excepting further that the Tax Commissioner may, by like regulation so certified, authorize the delivery of stamps, to wholesalers in this state, or to wholesalers outside of this state, on credit, allowing the same discount as when sold for cash, if and when the purchaser shall file with the Tax Commissioner a bond made payable to the State of West Virginia, in such form and amount as the commissioner shall prescribe, and with surety or sureties to the satisfaction of the commissioner, conditioned as he may require, to guarantee payment within thirty days for stamps so delivered within such period of time and by making of such reports and settlement as the commissioner may require. The commissioner may, by further regulations, provide for canceling, renewing or increasing such bond or for the substitution of the surety thereon.For the purposes of this article "tax value" shall mean the tax value of each stamp or meter impression, as imposed by this article.
WV Code § 11-17-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-9. Discounts

A discount of four percent will be allowed on all tax due for persons affixing stamps, collecting and paying of tax as required and prescribed by this article.
WV Code § 11-17-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-10. Refunds

The commissioner shall redeem any unused or mutilated, but identifiable, stamps that any wholesaler or retail dealer may present for redemption, on written verified requests made by the purchaser, his administrators, executors, successors or assigns, and refund therefor, ninety-five percent of the face value of said stamps, less any discounts allowed on the purchase of said stamps. The commissioner shall pay on a like basis for stamps destroyed by fire or flood upon presentation of proof of such loss satisfactory to him Such payments shall, for the purposes hereof, be deemed to be refunds of taxes improperly collected and shall be allowed and paid from funds collected. Stamps or meter impressions on cigarettes returned to the manufacturers will be subject to refund upon the filing of an affidavit in duplicate issued by the manufacturer evidencing the destruction of stamps or meter impressions. A claim for refund or credit shall be subject to the provisions of section fourteen, article ten of this chapter.
WV Code § 11-17-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-11. Surety Bonds Required; Release of Surety; New Bond

The Tax Commissioner may require wholesalers, subjobbers or retail dealers to file continuous surety bond in an amount to be fixed by the Tax Commissioner except that the amount shall not be less than $1,000. Upon completion of the filing of a surety bond an annual notice of renewal, only, shall be required thereafter. The surety must be authorized to engage in business within this state. The bond shall be conditioned upon faithfully complying with the provisions of this article including the filing of the returns and payment of all taxes prescribed by this article.Any surety on a bond furnished hereunder shall be released and discharged from all liability accruing on such bond after the expiration of sixty days from the date the surety shall have lodged, by certified mail, with the Tax Commissioner a written request to be discharged. This shall not relieve, release or discharge the surety from liability already accrued, or which shall accrue before the expiration of the sixty-day period. Whenever any surety shall seek release as herein provided, it shall be the duty of the person to supply the Tax Commissioner with another bond.
WV Code § 11-17-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-13. Preservation of Rules

All rules for the cigarette tax act previously promulgated by the commissioner, as provided in this article, article ten of this chapter and article three, chapter twenty-nine-a of this code, remain in effect until they are amended or repealed by the commissioner or superceded by operation of law.
WV Code § 11-17-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-17. Enforcement Powers

Any employee or agent of the Tax Commissioner, so designated by the Tax Commissioner, shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article in any county or municipality in this state.Such employee shall execute a bond with security in the sum of $3,500, payable to the State of West Virginia conditioned for the faithful performance of his duties, as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office.The state department of public safety or any county sheriff or his deputy is, upon request of the commissioner, hereby authorized and required to assist in the enforcement of the provisions of this article.
WV Code § 11-17-19 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-19. Penalty for Failure to File Report When No Tax Due

In the case of any failure to make or file a report when no tax is due, as required by this article on the date prescribed for filing, unless it be shown that the failure was due to reasonable cause and not due to willful neglect, there shall be collected a penalty of $25 for each month of the failure or fraction of a month.
WV Code § 11-17-19b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-19b. Certain Tax-Not-Paid Tobacco Products Declared Contraband

(a) Whenever the commissioner or any of the commissioner's authorized deputies, agents or employees, or any law-enforcement officer in this state, discovers any tobacco products subject to tax, as provided by this article, and upon which the tax has not been paid, as required by this article, the tobacco products shall thereupon be considered to be contraband, and the commissioner, or the commissioner's authorized deputy, agent or employee, or any law-enforcement officer in this state, may immediately seize and take possession of the tobacco products without a warrant, and the tobacco products and related property shall be forfeited to the state as provided in article seven, chapter sixty-a of this code.(b) Seizure of contraband shall not be considered to relieve any person from fine or imprisonment, as provided in section nineteen-a of this article, for any of the offenses set forth in said section.
WV Code § 11-17-19c (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-19c. Magistrate Courts Have Concurrent Jurisdiction

Magistrates have concurrent jurisdiction with any other courts having jurisdiction for the trial of all misdemeanors arising under this article.
WV Code § 11-17-20 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-20. Transportation of Unstamped Cigarettes or Tax-Not-Paid Tobacco Products; Forfeitures and Sales of Cigarettes and Equipment

(a) In general. -– Every person who transports tax-not-paid tobacco products upon the public highways, waterways, airways, roads or streets of this state shall have in his or her actual possession invoices or delivery tickets for the tobacco products.(b) Contents of delivery tickets. -– Delivery tickets shall show: (1) The true name and the complete and exact address of the consignor or seller; (2) the true name and complete and exact address of the consignee or purchaser; (3) the quantity and brands of the tobacco products transported; and (4) the true name and complete and exact address of the person who has or shall assume payment of the West Virginia taxes imposed by this article, or the tax, if any, of the state or foreign country at the point of ultimate destination: Provided, That any common carrier which has issued a bill of lading for a shipment of tobacco products and is without notice to itself or to any of its agents or employees that the cigarettes are not stamped as required by this article, or that the tax imposed by this article on tobacco products other than cigarettes has not been paid, shall be considered to have complied with this article and the vehicle or vessel in which the tax-not-paid tobacco products are being transported is not subject to confiscation under this section or article seven, chapter sixty-a of this code.(c) In the absence of invoices, delivery tickets or bills of lading, as the case may be, that meet the requirements of subsections (a) and (b) of this section, the tobacco products, the vehicle or vessel in which the tobacco products are being transported and any paraphernalia or devices used in connection with the tax-not-paid tobacco products are declared to be contraband goods and may be seized by the commissioner, or the commissioner's authorized deputies, agents or employees, or by any law-enforcement officer of the state, without a warrant and shall be forfeited to the state as provided in article seven, chapter sixty-a of this code.
WV Code § 11-17-20a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 17. Tobacco Products Excise Tax Act|§11-17-20a. Criminal Penalty for Unlawful Transportation of Tax-Not-Paid Tobacco Products

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.