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 110-35-10 - Transportation of Charitable Raffle Boards and Games; Forfeitures and Sales of Charitable Raffle Boards, Charitable Raffle Games and Equipment; Criminal Sanctions

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1.
				Every person who knowingly transports charitable raffle boards or games upon
				the public highways, waterways, airways, roads or streets of this State and to
				a destination in this State must have in his actual possession invoices or
				delivery tickets for such charitable raffle boards or games which show the true
				name and the complete and exact address of the manufacturer, the true name and
				complete and exact address of the wholesaler or distributor who is the
				purchaser, the quantity and description of the charitable raffle boards and
				games being transported and the true name and complete and exact address of the
				person who has or shall assume payment of the West Virginia state fee. In the
				absence of such invoices, delivery tickets or bills of lading, as the case may
				be, the charitable raffle boards or games so transported, the vehicle or vessel
				in which the charitable raffle boards or games are being transported and any
				paraphernalia or devices used in connection with such, are declared to be
				contraband goods and may be seized by the Commissioner or by any peace officer
				of the State without a warrant.
10.2. Anyone who transports charitable raffle
				boards or games in violation of W. Va. Code '47-23-10
				shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined
				not less than three hundred dollars ($300.00) nor more than five thousand
				dollars ($5000.00), or imprisoned in the county jail not more than one year, or
				both fined and imprisoned.
10.3.
				Charitable raffle boards and games seized under the authority of W. Va. Code
				'47-23-10
				and Section 10.4 of these regulations shall be forthwith destroyed in the
				manner provided for in W. Va. Code '47-23-10
				and Section 10.4 of these regulations. The destruction of such charitable
				raffle games and boards shall not relieve the owner thereof of any action by
				the Commissioner for violations of W. Va. Code '47-23-1 et
				seq.
10.4. The Commissioner shall
				immediately after any seizure institute a proceeding for the confiscation
				thereof in the circuit court of the county in which the seizure is made. The
				court may proceed in a summary manner and may direct confiscation by the
				Commissioner. Any person claiming to be the holder of a security interest in
				any vehicle or vessel, the disposition of which is provided for above, may
				present his petition so alleging and be heard. In the event it appears to the
				court that the property was unlawfully used by a person other than the
				claimant, and if the said claimant acquired his security interest in good faith
				and without knowledge that the vehicle or vessel, was going to be so used, the
				court shall waive forfeiture in favor of such claimant and order the vehicle or
				vessel returned to such claimant.