Any person who transports tax-not-paid tobacco products in violation of section twenty of this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $300 nor more than $5,000, or imprisoned in the regional or county jail not more than one year, or both fined and imprisoned.
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