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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 § 11-14C-38: Engaging in business without a license; civil penalty.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 14C. MOTOR FUEL EXCISE TAX.

(a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained such a valid license is subject to the following civil penalty.

(1) For the first violation the amount is $5,000.

(2) For each subsequent violation the amount is $10,000.

(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.

Collected 2026-09-06T00:21:53Z. Source file · JSON

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