West Virginia Code
Article 12. Business Registration Tax
§11-12-4a. Sellers of Cigarettes, Tobacco Products or Cigarette Wrappers Required to Be Licensed; Business Registration Certificate Is License; Criminal Penalties

(a) For registration years beginning on or after July 1, 2000, each person who sells cigarettes, or other tobacco products or cigarette wrappers at wholesale or retail shall apply for and receive a license to sell cigarettes or other tobacco products or cigarette wrappers. The cigarette license application shall be a part of the business registration certificate application or the renewal application for a business registration certificate.
(b) The license shall be printed on the business registration certificate or certificates issued under the provisions of subsection (a), section four of this article.
(c) Any person or company who sells any cigarettes, or other tobacco products or cigarette wrappers at wholesale or retail after July 1, 2001, without obtaining the license specified in subsection (a) of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $250.

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