Any person who violates any of the provisions of this article or any lawful rule or regulation promulgated by the Tax Commissioner for this article under the authority of article ten of this chapter, for the violation of which no other penalty is provided by law, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not less than $25 nor more than $100.
Structure West Virginia Code
§11-19-2. Excise Tax on Bottled Soft Drinks, Syrups and Dry Mixtures; Disposition Thereof
§11-19-4. Affixing of Tax Stamps or Tax Crowns
§11-19-4a. Cancellation and Removal of Stamps
§11-19-4b. Disposition of Unused Crowns; Penalty for Violation
§11-19-5a. Due Date of Reports; Additional Reports; Extension of Time
§11-19-5b. Additional Penalty for Late Filing or Payment
§11-19-7a. Seizure and Sale of Soft Drink Syrups by Commissioner; Forfeiture; Collection of Tax
§11-19-9. Altering, Counterfeiting or Reusing Tax Stamps or Tax Crowns; Penalty