West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-14-18: Penalty for refusal to permit inspection.

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Where this section sits in the code

CHAPTER 11. TAXATION.
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.

Any person who refuses to permit the inspection authorized by section seventeen-a of this article is guilty of a violation of the rules of the State Tax Division and shall pay a civil penalty of $5,000, in addition to any other penalty imposed in this code.

Collected 2026-09-06T00:21:51Z. Source file · JSON

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