{"data":{"id":"us-wv/w.-va.-code-11-19-5b","jurisdiction":"us-wv","citation":"W. Va. Code § 11-19-5b","heading":"Additional penalty for late filing or payment.","body":"In addition to the additions to tax, penalties and interest authorized in article ten of this chapter, if any taxpayer fails to file a return or pay the proper amount of tax within the time specified herein, the commissioner shall refuse to authorize the purchase of tax stamps or crowns by the delinquent taxpayer: Provided, That if the failure to pay was due to reasonable cause, the commissioner may waive this penalty. The taxpayer may request a hearing within sixty days after service of notice of the refusal of the commissioner to authorize the purchase of the tax stamps or crowns. Upon receipt of a written request for a hearing filed within the time prescribed the provision for hearing and appeal, sections nine and ten, article ten of this chapter shall be applicable.","path":["CHAPTER 11. TAXATION.","ARTICLE 19. SOFT DRINKS TAX."],"source_url":"https://code.wvlegislature.gov/11-19-5B/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:59Z","sha256":"9a5cd080d5b2e64c1aa7a0b09b263969da8d7def1941ce3f098ee286edf1e01a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-19-5a","next":"us-wv/w.-va.-code-11-19-5c"},"notice":"GroundRules: Original legal text. Not legal advice."}