State Codes and Statutes

State Codes and Statutes

Statutes > West-virginia > 11 > 11-14-18

§11-14-18. Penalty for refusal to permit inspection.
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 five thousand dollars, in addition to any other penalty imposed in this code.