Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 17: TOBACCO PRODUCTS EXCISE TAX ACT/§ 11-17-20a
West Virginia Statutes

§ 11-17-20a — Criminal penalty for unlawful transportation of tax-not-paid tobacco products

West Virginia § 11-17-20a
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 17TOBACCO PRODUCTS EXCISE TAX ACT

This text of West Virginia § 11-17-20a (Criminal penalty for unlawful transportation of tax-not-paid tobacco products) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
W. Va. Code § 11-17-20a (2026).

Text

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.

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Legislative History

2001 Reg. Sess., SB116

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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Bluebook (online)
West Virginia § 11-17-20a, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-17-20a.