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W. Va. Code § 11-14-18

Penalty for refusal to permit inspection

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-14-18, Penalty for refusal to permit inspection, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363746
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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 $5,000, in addition to any other penalty imposed in this code.