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West Virginia · Through as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)

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.
  3. PART 6. ENFORCEMENT AND ADMINISTRATION.

(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 2026-10-18T02:58:30Z. Source file · JSON

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