In the case of any failure to make or file a return when no tax is due, as required by this article, on the date prescribed therefor, unless it be shown that such failure is due to reasonable cause and not due to willful neglect, there shall be collected a penalty of $25 for each month of such failure or fraction thereof.
Structure West Virginia Code
Article 14. Gasoline and Special Fuel Excise Tax
§11-14-1. Short Title; Arrangement of Sections or Portions of Article
§11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory
§11-14-5a. Exemption for Bulk Sales to Interstate Motor Carriers
§11-14-5b. Exemptions for Sales Made Through Special Devices
§11-14-12. Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses
§11-14-13. Surety Bonds Required; Release of Surety; New Bond
§11-14-15. Disposition of Tax Collected
§11-14-17. No Dyed Fuel on Highways
§11-14-17a. Spot Check Inspections
§11-14-18. Penalty for Refusal to Permit Inspection
§11-14-19. Penalty for Failure to File Required Return When No Tax Due
§11-14-25. Receivership or Insolvency Proceeding