If any person whose report to the Tax Commissioner as provided for in section thirteen of this article shows him to be liable for any unpaid taxes, and who shall fail to pay the same as provided herein, the Tax Commissioner shall be authorized to institute collection remedies provided for in article ten of this chapter. In addition, the Alcohol Beverage Control Commissioner may revoke the license of any such person failing to pay any such tax.
Structure West Virginia Code
Article 16. Nonintoxicating Beer
§11-16-2. Declaration of Legislative Findings, Policy and Intent; Construction
§11-16-5. State License Required; Alcoholic Content of Beer Manufactured for Sale Without State
§11-16-5a. Off-Premises Sales Not Required to Be Bagged
§11-16-7. License Not Transferable; Change of Location
§11-16-8. Form of Application for License; Fee and Bond; Refusal of License
§11-16-11a. Nonintoxicating Beer Sampling
§11-16-11c. Unlicensed Brewer or Unlicensed Home Brewer Temporary License; Fees; Requirements
§11-16-13. Barrel Tax on Nonintoxicating Beer
§11-16-14. Collection of Unpaid License Tax
§11-16-16. Restrictions on Nonresident Brewers, Manufacturers and Distributors
§11-16-18. Unlawful Acts of Licensees; Criminal Penalties
§11-16-19. Unlawful Acts of Persons; Criminal Penalties
§11-16-20. Unlawful Acts of Brewers or Manufacturers; Criminal Penalties
§11-16-22. Powers of the Commissioner; Rules, or Orders
§11-16-25. Reissuance of License After Revocation
§11-16-26. Municipal License Tax
§11-16-27. Revenue Collected and Paid to State Treasurer; Expense of Administration
§11-16-28. Expiration Date of Existing Licenses; When Provisions Operable