2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
§11-17-20a. Criminal penalty for unlawful transportation of tax- not-paid tobacco products.

§11-17-20a. Criminal penalty for unlawful transportation of tax- not-paid tobacco products.
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 three hundred dollars nor more than five thousand dollars, or imprisoned in the regional or county jail not more than one year, or both fined and imprisoned.

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