In the case of any failure to make or file a report when no tax is due, as required by this article on the date prescribed for filing, unless it be shown that the failure was due to reasonable cause and not due to willful neglect, there shall be collected a penalty of $25 for each month of the failure or fraction of a month.
Structure West Virginia Code
Article 17. Tobacco Products Excise Tax Act
§11-17-4. Effect of Rate Changes; Tobacco Products on Hand or in Inventory; Report; Discount
§11-17-4a. No Tobacco Products Tax by Municipalities or Other Governmental Subdivisions
§11-17-5. How Tax Paid; Stamps; How Affixed; Violations
§11-17-6. Sales of Stamps by Deputies; Fees; Reports of Deputies
§11-17-7. Form of Stamps; Custody; Discounts; Security for Payments
§11-17-11. Surety Bonds Required; Release of Surety; New Bond
§11-17-13. Preservation of Rules
§11-17-19. Penalty for Failure to File Report When No Tax Due
§11-17-19a. Criminal Penalties
§11-17-19b. Certain Tax-Not-Paid Tobacco Products Declared Contraband
§11-17-19c. Magistrate Courts Have Concurrent Jurisdiction
§11-17-20a. Criminal Penalty for Unlawful Transportation of Tax-Not-Paid Tobacco Products
§11-17-20b. Vending Machines; Presence of Tax-Not-Paid Tobacco Products
§11-17-22. General Procedure and Administration
§11-17-23. Special Study on Impact of Tax on Tobacco Products Other Than Cigarettes