West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-16 - Bingo › Section 110-16-31 - Additional Remedies for the Tax Commissioner, Administrative Procedures; Deposit of Money Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
31.1. For
				any material violation of the Bingo act or this rule, the Tax Commissioner may:
31.1.1. Revoke or refuse to renew any
				charitable bingo license;
31.1.2.
				Suspend the charitable bingo license of any licensee for the period of time the
				Tax commissioner considers appropriate. A suspension may not be for less than
				one week nor more than twelve months for each material violation;
31.1.3. Place a charitable bingo licensee on
				probation for a period of not less than six months nor for more than five years
				for each material violation;
31.1.3.1. In the
				event a licensee is placed on probation, then, as a condition of the probation,
				the licensee shall pay to the Tax Commissioner a Probation Supervision Fee in
				an amount equal to two thousand dollars or two percent of the gross proceeds
				derived by the licensee from the conduct of bingo occasions during the period
				of the probation, whichever is greater.
31.1.3.2. No Probation Supervision Fee paid
				in accordance with this section may be claimed by the licensee as a reasonable,
				necessary or actual expense incurred in connection with the conduct of a bingo
				occasion under the authority of W. Va. Code '47-20-15.
31.1.3.3. The imposition of probation shall
				be used, when warranted, to insure the charitable bingo licensee's continued
				adherence to the applicable statutes and legislative rules. After due
				consideration of the severity of the violation, probationary terms and
				conditions shall be determined by the Tax Commissioner;
31.1.4. Require a charitable bingo licensee
				to replace any officer who knew or because of the officer's responsibilities
				within the licensee organization should have known of a material violation.
31.1.4.1. The Tax Commissioner shall suspend
				for a period of not less than one month nor more than twenty-four months the
				license of a licensee that refuses to replace any officer as directed by the
				Tax Commissioner. The Tax Commissioner shall consider the severity of the
				violation and whether the violation was a one-time or repeated occurrence when
				implementing this disciplinary action;
31.1.5. Require a charitable bingo licensee
				to prohibit one or more members, supporters, volunteers or employees of the
				licensee involved in material violations from participating in, or being
				present at or on the premises of all future bingo occasions held under the
				charitable bingo license, or for the period of time specified by the Tax
				Commissioner.
31.1.5.1. The Tax Commissioner
				shall suspend for a period of not less than one month nor more than twelve
				months the license or licenses of a licensee that refuses to prohibit the
				participation of identified members, supporters, volunteers or employees as
				directed by the Tax Commissioner. The Tax Commissioner shall consider the
				severity of the violation and whether the violation was a one-time or repeated
				occurrence when applying this disciplinary action; and
31.1.6. Impose a civil money penalty of not
				less than one hundred dollars nor more than two times the annual gross proceeds
				derived by the charitable bingo licensee from the conduct of bingo, for each
				material violation:
31.1.6.1. In setting any
				monetary penalty for a first violation, the Tax Commissioner shall take into
				consideration the ability of the licensee to continue to exist and
				operate.
31.1.6.2. No money penalty
				paid in accordance with this section may be claimed by the licensee as a
				reasonable, necessary or actual expense incurred in connection with the conduct
				of a bingo occasion.
31.1.6.3. For
				each material violation that is a second or succeeding violation, the amount of
				the civil penalty that may be imposed may not be less than five hundred dollars
				and may not exceed the greater of one hundred thousand dollars or two times the
				annual gross proceeds of the licensee from the conduct of bingo.
31.1.6.4. Any charitable bingo licensee
				aggrieved by the amount of the civil penalty may in lieu of paying the penalty
				surrender its charitable bingo license for a minimum period of twelve
				consecutive months.
31.1.6.5. If
				the licensee refuses to pay the penalty or surrender its license, the license
				shall be revoked:
31.1.6.6. After
				the licensee has exhausted all administrative remedies provided in subsection
				31.4 of this rule, the licensee may have the issue of whether a material
				violation was committed by the licensee reviewed in the circuit court of the
				county where the violation giving rise to the civil penalty occurred.
31.1.6.7. The imposition of civil penalties
				shall be implemented in accordance with the criteria set forth in subsection
				31.2 of this rule.
31.1.6.8. For
				purposes of this rule, surrender of the charitable bingo license or surrender
				of the license means and includes surrender of all regular, limited occasion
				and super bingo licenses held by the licensee, unless specifically otherwise
				directed by the Tax Commissioner.