WEST VIRGINIA CODE
WVC 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.
Note: WV Code updated with legislation passed through the 2012 1st Special Session