WVC 11 - 17 - 19
§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.