{"data":{"id":"us-wv/w.-va.-code-11-14-18","jurisdiction":"us-wv","citation":"W. Va. Code § 11-14-18","heading":"Penalty for refusal to permit inspection.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX."],"source_url":"https://code.wvlegislature.gov/11-14-18/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:51Z","sha256":"58e0313ddb15a24cf2df4760785487778881d456ced361c9bf85acee49631f51","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-14-17a","next":"us-wv/w.-va.-code-11-14-19"},"notice":"GroundRules: Original legal text. Not legal advice."}