W. Va. Code § 11-17-20a: Criminal penalty for unlawful transportation of tax-not-paid tobacco products.

Any person who transports tax-not-paid tobacco products in violation of section twenty of this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $300 nor more than $5,000, or imprisoned in the regional or county jail not more than one year, or both fined and imprisoned.