2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
§11-17-19. Penalty for failure to file report when no tax due.

§11-17-19. Penalty for failure to file report when no tax due.
In the case of any failure to make or file a report when no tax is due, as required by this article on the date prescribed for filing, unless it be shown that the failure was due to reasonable cause and not due to willful neglect, there shall be collected a penalty of twenty-five dollars for each month of the failure or fraction of a month.

Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.