West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-37 - Charitable Raffles › Section 110-37-29 - Additional Remedies for the Tax Commissioner, Administrative Procedures; Deposit of Money Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
29.1. For
				any material violation of W. Va. Code '47-21-1 et
				seq. or this rule, the Tax Commissioner may:
29.1.1. Revoke or refuse to renew any
				charitable raffle license;
29.1.2.
				Suspend the charitable raffle 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;
29.1.3. Place a
				charitable raffle licensee on probation for a period of not less than six
				months nor for more than five years for each material violation;
29.1.3.1. 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 raffle occasions during the period of the probation,
				whichever is greater.
29.1.3.2. 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 raffle occasion under the authority of W. Va.
				Code '47-21-15.
29.1.3.3. The imposition of probation shall
				be used, when warranted, to insure the charitable raffle 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;
29.1.4. Require a charitable raffle 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.
29.1.4.1. The Tax Commissioner shall suspend
				for a period of not less than one month nor more than twenty-four months the
				license or licenses 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;
29.1.5. Require a charitable raffle 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 raffle occasions held under the
				charitable raffle license, or for the period of time specified by the Tax
				Commissioner.
29.1.5.1. The Tax Commissioner
				shall suspend for a period of not less than one month nor more than twelve
				months the license 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
29.1.6. 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 raffle licensee from the conduct of raffle, for each
				material violation:
29.1.6.1. 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.
29.1.6.2. 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 raffle occasion.
29.1.6.3. 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 raffle.
29.1.6.4. Any charitable raffle licensee
				aggrieved by the amount of the civil penalty may in lieu of paying the penalty
				surrender its charitable raffle license for a minimum period of twelve
				consecutive months.
29.1.6.5. The
				license shall be revoked If the licensee refuses to pay the penalty or
				surrender its license,
29.1.6.6.
				After the licensee has exhausted all administrative remedies provided in
				subsection 29.4 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.
29.1.6.7. The imposition
				of civil penalties shall be implemented in accordance with the criteria set
				forth in subsection 29.2 of this rule.
29.1.6.8. For purposes of this rule,
				surrender of the charitable raffle license or surrender of the license means
				and includes surrender of all regular and limited occasion raffle licenses held
				by the licensee, unless specifically otherwise directed by the Tax
				Commissioner.