The commissioner, with the approval of the state Treasurer, shall prescribe regulations for the handling and depositing of all moneys collected by the commissioner. All receipts accruing to and available for the General Revenue Fund in excess of the requirements of the operating fund and the license fee and additional sales tax imposed by the provisions of this chapter shall be remitted by the commissioner to the state Treasury monthly within fifteen days next after the end of each calendar month.
If the commissioner fails to remit such moneys to the state Treasury within the time specified in accordance with the provisions of this section, he shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined $1,000.
Structure West Virginia Code
Chapter 60. State Control of Alcoholic Liquors
Article 3. Sales by Commissioner
§60-3-1. Sales at Retail and Wholesale
§60-3-2. Establishment and Discontinuance of Stores and Agencies; Location
§60-3-4. Managers and Employees of Stores
§60-3-5. Rules and Regulations to Govern Stores and Agencies
§60-3-6. Agencies to Procure Stocks; Sales at Retail
§60-3-7. Compensation and Bond of Agent
§60-3-8. Agent to Make No Profit From Sales
§60-3-10. Records and Accounts for Stores and Agencies; Reports and Audits
§60-3-11. Stock or Inventory Control
§60-3-12. Days and Hours State Stores and Agencies May Open
§60-3-13. Advertising or Recommendation of Brands Prohibited
§60-3-14. Acquisition of Equipment, etc.; Analysis of Liquors
§60-3-16. Sale in Sealed Packages; Manufacturer's Label
§60-3-18. Operating Fund Continued; Use; Maximum Amount
§60-3-20. Sales, Mode of Payment
§60-3-21. Limitation on Amount to Be Sold
§60-3-22. Sales to Certain Persons Prohibited
§60-3-22a. Unlawful Acts by Persons
§60-3-23. Conduct of Purchasers Upon Premises of State Store
§60-3-25. Permit for Farm Winery to Import Produce in Excess of Established Limits